Kyle Uemura


KYLE UEMURA has been with Nigro Karlin Segal & Feldstein LLP since 1989. He is responsible for many of the firm’s participation and royalty audits on behalf of actors, directors, producers, writers, and other creative talent. He works closely with their attorneys and business managers as part of the team to achieve the best possible results for his clients. Kyle also handles the firm’s residual audits on behalf of many of the entertainment guilds and plans. Kyle has extensive relationships with the entertainment industry guilds and pension and health plans including the DGA, WGA, SAG-AFTRA, IATSE, DGA-PP&HP, and the Motion Picture Industry Pension and Health Plans. As an auditor, Kyle has performed audits of hundreds of motion picture and television projects. Kyle has been retained as an expert witness in accounting and entertainment industry-related matters.


Kyle’s focus is on Forensic Accounting and his extensive experience lies in:
• Motion picture and television participation audits
• Motion picture and television production cost audits
• Merchandise royalty audits
• Fraud investigations
• Due diligence
• Residual audits
• Payroll compliance audits
• Contract evaluation
• Bankruptcy


Kyle attended California State University at Long Beach and graduated with an Accounting degree in 1989. After graduation he came to NKSF, specializing in participation, royalty and residual audits for the firm’s clients. Kyle obtained his CPA license in April 2000.


Kyle is a member of the American Institute of Certified Public Accountants and the California State Society of Certified Public Accountants. He serves on the audit committee of the Los Angeles Regional Food Bank.


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