Article L213-27 of the French Cinema and Moving Image Code
The Centre national du cinéma et de l’image animée may, within three years of the date of issue of the cinematographic exhibition licence, audit the production account referred to in article L. 213-24 or have it audited by an independent expert. The purpose of this audit is to check the regularity and accuracy of the account. The line producer must provide the Centre national du cinéma et de l’image animée…