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Contract clause

Accounting and audit clause

This clause explains how and when you will receive royalty payments and statements from the publisher. It also outlines your right to have an independent a

The clause, in typical wordingThe Publisher shall render semi-annual accounting statements to the Author within 90 days after the end of each royalty period. The Author shall have the right to audit the Publisher's records pertaining to the Work, provided such audit is conducted by a certified public accountant and is not performed more than once per year. The cost of the audit shall be borne by the Author unless a discrepancy exceeding 5% of the total royalties due is discovered, in which case the Publisher shall reimburse the Author for the reasonable costs of the audit.

In plain English

This clause explains how and when you will receive royalty payments and statements from the publisher. It also outlines your right to have an independent accountant review the publisher's financial records related to your book to ensure accuracy.

What it means in practice

In practice, this means you will get royalty statements twice a year, typically detailing sales and earnings for your book. If you suspect discrepancies in your payments, you can hire an accountant to examine the publisher's records. If the audit finds significant underpayment (over 5%), the publisher covers the audit costs.

What's standard

Standard / acceptable

It is standard for royalty statements to be provided semi-annually and for authors to have the right to audit the publisher's records, with the stipulation that audits are not excessively frequent.

Red flags

Red flag

A clause that limits the audit to only once every two years instead of once a year.

Red flag

Language that requires you to pay for the audit regardless of the outcome.

Red flag

A provision that allows the publisher to delay providing statements beyond 90 days.

What to ask for instead

Ask for language that ensures you receive royalty statements within 60 days of the end of each royalty period, and that the audit can be conducted if discrepancies are suspected, not just based on a specific timeframe.

This is information, not legal advice. Contracts turn on their exact wording and your circumstances — before you sign, have a publishing lawyer or a body like the Society of Authors or the Authors Guild review the actual document.

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