Royalty Management and Royalty Administration Services
For certain clients, we provide on-going Royalty Management services and analysis through the use of specially designed proprietary computer programs. We also prepare royalty statements and accountings on behalf of clients with royalty obligations to third-party participants.
Music Royalty Examinations
We perform examinations on behalf of successful recording artists, music producers and executives who have entered into agreements with record companies for the exploitation of master recordings to determine whether royalties have been properly reported to our clients. In addition, we perform examinations on behalf of successful songwriters of their music publishers and co-publishers, and on behalf of music publishers that receive mechanical royalties from record companies or all of their publishing income from co-publishers and publishing administrators, to determine whether royalty accountings and payments have been calculated properly.

We also perform examinations on behalf of independent record companies who have entered into distribution agreements with major record labels to determine whether the major labels are reporting to our clients accurately and in accordance with the applicable agreements.


New Media / Digital Distribution Examinations
We have performed examinations in which music has been licensed for such uses as digital downloads, streaming, ringtones, and other digital distribution.  We have been able to garner success in the digital arena due to our extensive experience with the music industry and record company and music publishing examinations.

Licensing Royalty Examinations (e.g., Consumer Products / Merchandise / Apparel)
We perform examinations on behalf of brand owners and other owners of trademarks and copyrights who license their intellectual property to third parties for use in consumer products, merchandise, and apparel.  We conduct our examinations in order to determine whether accountings and payments rendered to our clients have been calculated in accordance with the applicable agreement(s).

Video on Demand Distribution Examinations
We perform examinations on behalf of clients who have licensed content to third parties for distribution via video on demand.”
Motion Picture, Television and Cable Participation Examinations
We perform examinations on behalf of successful actors, writers, directors, producers, creators and other participants to determine whether the accountings rendered by motion picture studios and television entities have been properly calculated.

Consulting
We have extensive experience dealing with all matters related to royalties and participations.  In some cases, we assist with contract negotiations alongside clients, and their attorneys and management.  In other cases we assist with royalty procedures and processing, and/or projecting future revenues.

Software and Patented Technology Licensing Examinations
We perform examinations on behalf of creators and owners of software and
patented technologies to determine whether royalties have been properly
calculated and reported to our clients in accordance with the applicable
agreement(s).


Video Game Examinations
We perform examinations on behalf of creators of video games entitled to profit participations and/or royalties in order to verify whether payments have been properly rendered.

Infomercial Examinations
We perform examinations on behalf of owners of various rights who enter into agreements for the production of Infomercials in order to determine whether the correct infomercial income and costs have been reported to our clients and whether relevant provisions of the agreement were adhered to.

Catalog Valuations and Due Diligence
We provide accounting services to ascertain the value of a catalog. We also
perform due diligence procedures to ascertain whether representations made
with regard to the historical and future earnings of a catalog are true and
correct in all material respects.

Litigation Support and Expert Witness Testimony
We act as expert witnesses and litigation consultants to assist clients and attorneys. We provide detailed analyses and supporting calculations, declarations, as well as deposition and trial testimony.

Other Investigations / Examinations
We also audit other entities with financial responsibilities to our clients.

Other Services
• Patent and Other Intellectual Property Examinations
• Video / Multimedia examinations
• Joint Venture / Profit Participation examinations
• Other Contingent Compensation Examinatons

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15250 Ventura Boulevard, Suite 1102, Sherman Oaks, CA 91403 • Tel: 818.382.7700 • info@auditroyalties.com
© Wolinsky, Becker & Hurewitz, LLP 2008