Film & Television Participation Services

Nigro Karlin Segal & Feldstein, LLP’s Film and Television Participation Services focus on two areas.

Motion Picture and Television Distribution Audits

Entertainment industry contracts can be notoriously complex, yet, paradoxically, they are often “signed, sealed and delivered” with a handshake and limited documentation. Entertainers can end up at the mercy of the studio’s accountants. We level the playing field by identifying your client’s legitimate entitlements and calculating all the participations due.

Motion Picture and Television Cost Audits

When a studio allocates dollars to itself and away from participants, your client’s income goes down. It’s then that you need someone to take their best interests to heart. We determine how to maximize that income by carefully scrutinizing production cash flows and the studio’s justifications for its accounting judgments.

Our professionals bring to the table first-hand, insider knowledge of the film and TV business. This experience provides an advantage when it comes to accurately assessing unreported and underreported royalties. The result is that our film and TV participation audits specify the precise effect that each of the following areas has on amounts due to your clients:

  • Misallocated revenue
  • Unreported revenue
  • Individual cash streams concealed through vertical integration
  • Improperly charged overhead costs
  • Incorrectly computed interest
  • Improper expense allocations
  • Unreported asset dispositions
  • Unreported advances
  • Improperly computed breakeven points
  • Improper tax allocations or charges
  • Clerical errors
  • Improper distribution fees
  • Unreported rebates


We believe our track record speaks for itself. To find out how we can help you fulfill your profit participation needs, please call Kyle Uemura at 310-229-5172, Jill Goldstein at (310) 229-5112, or Irwin Nachimson at (310) 229-5161 to learn more about our services.


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