According to Buona's 2025 Franchise Disclosure Document, during the first 12 months of operation, a franchisee is required to use an accounting service designated by Buona for the preparation of financial statements and financial reporting. After this initial period, Buona can mandate the franchisee to re-engage a designated accounting service if the franchisee is not in full compliance with the accounting and records requirements outlined in Section VI of the franchise agreement.

These requirements include maintaining complete and accurate books, records, and accounts in accordance with U.S. Generally Accepted Accounting Principles (GAAP). These records must be kept in the form and manner prescribed by Buona, which may involve using designated software or a web-based platform, a standard chart of accounts, and specified reporting periods to ensure uniformity across the franchise system. Buona must also have access to the franchisee's financial data.

In practical terms, this means that a Buona franchisee must adhere strictly to Buona's prescribed accounting methods and standards. Failure to do so, even after the initial 12-month period, can result in Buona requiring the franchisee to use a designated accounting service. This provision ensures that all Buona locations maintain consistent and accurate financial reporting, which is crucial for the overall health and transparency of the franchise system. Franchisees should ensure they fully understand and comply with these accounting requirements to avoid any disruption to their business operations and maintain a good standing with Buona.