and accounts of Seller with its independent certified public accounts; provided, however, Seller shall be permitted to participate in such discussions with its chief operating officer and chief financial officer and to discuss the affairs, finances and accounts of Seller with its independent certified public accountants.
(g) Financial Statements and Other Information; Financial Covenants.
(i) Seller shall keep or cause to be kept in reasonable detail books and records setting forth an account of its assets and business and, as applicable, shall clearly reflect therein the transfer of Purchased Assets to Agent for the benefit of Purchasers. Seller or Guarantor, as applicable, shall furnish or cause to be furnished to each Purchaser and Agent the following:
(1) As soon as is practicable, but in any event within ninety (90) days after the end of each fiscal year of Seller (or, with respect to the fiscal year ending December 31, 2018, by April 30, 2019), the consolidated audited balance sheets of each of Seller and Guarantor and their respective consolidated Subsidiaries, which will be in conformity with GAAP, and the related consolidated audited statements of comprehensive income and changes in stockholders’ equity showing the financial condition of Seller and Guarantor and their respective consolidated Subsidiaries as of the close of such fiscal year and the results of operations during such year, and consolidated audited statements of cash flows, as of the close of such fiscal year, setting forth, in each case, in comparative form the corresponding figures for the preceding year. The foregoing consolidated financial statements are to be reported on by, and to carry the unqualified report (acceptable in form and content to each Purchaser and Agent) of, an independent public accountant of national standing acceptable to each Purchaser and Agent and are to be accompanied by a letter of management in form and substance acceptable to each Purchaser and Agent;
(2) As soon as is practicable, but in any event within sixty (60) days after the end of each of the first three fiscal quarters of each fiscal year of Seller and Guarantor, consolidated unaudited balance sheets and consolidated statements of comprehensive income and changes in stockholders’ equity and unaudited statement of cash flows, all to be in a form acceptable to each Purchaser and Agent, showing the financial condition and results of operations of Seller and Guarantor and their respective consolidated Subsidiaries, each on a consolidated basis as of the end of each such quarter and for the then elapsed