FINANCIAL SECTION XIV - PRIZE MONEY FORMULA 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). 262