if not audited, should be signed by the Franchisee or its financial officer, attesting that (1) the reports are true and accurate, (2) they are prepared in accordance with GAPP on a basis consistent with prior periods, (3) they fully describe and completely disclose the information sought, and (4) the signer has made diligent efforts to ascertain the truth and completeness of the information. 15.B. MAINTENANCE OF RECORDS. Franchisee agrees, at all times, he shall keep and maintain adequate, accurate, true, and proper records, books, reports, data, and accounts relative to the franchise in the English language and in accordance with generally accepted accounting principles, and retain the records for a period of three (3) years after the date they were prepared, from which there may be readily determined the information required in the operating reports to be filed with Pretzel Time. Such records include, without limitation, daily cash reports, cash receipts journal and general ledger, cash disbursements journal and weekly payroll register, monthly bank statements and daily deposit slips and cancelled checks; tax returns, supplier invoices, dated cash register tapes, weekly inventories, sales reports, financial statements and tax returns. Franchisee hereby authorizes Pretzel Time to utilize the data supplied by Franchisee under this Section in any publication, discovery statement, Offering Circular, or advertisements related to the sale of Franchises or related entities by Pretzel Time, anywhere, at any time, without specific compensation therefor. 16. AUDITS AND INSPECTIONS. 16.A. AUDITS. Pretzel Time or its designee shall have the right at any time during business hours and without prior notice to Franchisee, to inspect, audit and copy or the right to cause to be inspected, audited and copied, the business records, bookkeeping and accounting records, sales and income tax records and returns and other records of the Franchised Business, including but