Whether you are an individual, company stakeholder or the beneficiary of a trust or estate with profit participation rights to movies and television shows, you may be at risk for underpayment or delayed payment of your participation profits by a studio or other distribution company.

As you evaluate the need for an audit, you may want to consider risk factors related to statements, agreements and market trends. Ilan Haimoff and Peter Klass have identified a road map through which you can assess the potential risk levels applicable to your circumstances as a profit participant.