Article L251-4 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 completion of the audiovisual work, audit the production account mentioned in article L. 251-1 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 or the…