Owners of intellectual property, copyrights and trademarks are continually faced with the risk that licensees are not adhering to the terms of contractual agreements and are not paying the full amount due. 

As a result, royalty audits can result in the identification of underpaid royalties.


RSM’s team of royalty audit professionals are dedicated to protecting the owners of intellectual property, copyrights and trademarks from being taken advantage of in this competitive environment.

In RSM's experience, underpaid royalties have in most cases been attributed to:

  •   Non-allowable deductions taken by the licensee
  •   Below market transfer pricing to affiliates
  •   Mathematical errors and incorrect royalty calculations
  •   Misinterpretation of the licence agreement
  •   Omission of sales of new products developed utilising the licensed technology
  •   Intentional understatement.


Jean-Marc Imbert       
National Head of Risk Advisory

T: +61 3 9286 8186       
E: [email protected]

Tim Pittaway       

T: +61 2 8226 4806       
E: [email protected]

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