Subsection 3: Audit of operating accounts

The Centre national du cinéma et de l’image animée may audit the operating account or have it audited by an independent expert. The purpose of this audit is to check the regularity and fairness of the account. The distributor or, in the case provided for in article L. 251-10, the line producer shall send the Centre national du cinéma et de l’image animée or the independent expert all the documents…

When there is a professional agreement made compulsory on the basis of article L. 132-25-1 of the Intellectual Property Code, providing in particular for the definition of the production cost of an audiovisual work belonging to the genres of fiction, animation, creative documentary or audiovisual adaptation of a live performance, the methods for its depreciation and net revenue, the Centre national du cinéma et de l’image animée may carry out…

A decree shall lay down the conditions for the application of this chapter.