the WTBA Accountant (at the WTBA’s direction and expense) shall have the right to review the Independent Accountant’s work papers for such Procedures and, together with a representative of the Independent Accountant and the WTA and in accordance with the Procedures, to require additional data and documentation from and to conduct on-site interviews with the tournament director and staff of such Tournament regarding issues that, in the PMF Committee’s discretion, are relevant to the calculation of such Tournament’s MPC and the PMF. The WTBA’s rights under this paragraph extend to a maximum of three (3) Tournaments per Tour Year; provided, however, that the WTBA shall not exercise such rights on a specific Tournament more than once in any three (3) Tour Year period unless the previous Procedures by the Independent Accountant or review by the WTBA Accountant revealed that such Tournament’s Final Report contained any material misstatement or material omission (as determined by the PMF Committee, subject to Section XIV.B.6.f). 

Each Tournament and its Tournament Affiliates shall make available to the PMF Committee, the Independent Accountant, the WTBA Accountant (subject to the immediately preceding paragraph of this Section XIV.B.9), and their respective agents copies of all documents, agreements, financial statements, books and records relating to the Tournament’s PSI, Non-PSI, Non-WTA revenues, Capital Credits and other financial results, including any and all work papers of its accountants. No Tournament or Tournament Affiliate shall enter into any agreement that would prohibit or restrict such Tournament or Tournament Affiliate from providing such materials to such parties, limit such parties’ access to such materials, or otherwise preclude or impair the ability of the PMF Committee to calculate or review the Minimum Player Compensation. 

Any Procedures performed on a Tournament undertaken by the PMF Committee (through the Independent Accountant) or review by the WTBA under this Section XIV.B.9 may encompass such Tournament’s three (3) most recently completed Tour Years and will include all transactions and other information directly or indirectly related to such Tournament’s event with respect to those Tour Years, but may not include any transactions or other information that relates exclusively to any prior period. In the event that the Independent Accountant or the WTBA Accountant requests any document or other information from any Tournament or Tournament Affiliate with respect to any transaction that the Tournament asserts relates exclusively to a period prior to the start of the three (3) most recently completed Tour Years, the PMF Committee may require the Tournament to make a sufficient showing of the pertinent time period of such transaction without having to disclose to the Independent Accountant or WTBA Accountant the substance of the underlying transaction (e.g., by disclosing the time period or “term” provision of a requested contract). 

