Epic can request access to your financial records, including bank statements and tax returns, to verify that you are correctly reporting and paying royalties under this agreement.
This analysis describes what Unreal Engine's agreement states, permits, or reserves. It does not constitute a legal determination about enforceability. Regulatory applicability and practical outcomes may vary by jurisdiction, enforcement context, and individual circumstances. Read our methodology
The audit right extends to sensitive financial documents including tax returns and bank statements, which is broader than typical software audit clauses that focus on usage records rather than comprehensive financial records.
If you are subject to royalty obligations, Epic has the contractual right to inspect your bank statements, tax returns, and accounting records, which represents meaningful access to sensitive business financial information.
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"Epic may, upon reasonable notice, audit your books and records, including bank statements, accounting records, tax returns and any other records as may be relevant to determine compliance with this Agreement.Excerpt from Unreal Engine's EULA
REGULATORY LANDSCAPE: Contractual audit rights of this breadth may intersect with confidentiality obligations under applicable law, including professional privileges and tax secrecy provisions in certain jurisdictions.
Enforcement risk, jurisdiction flags, contract triggers, and due diligence action items.
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The audit right extends to sensitive financial documents including tax returns and bank statements, which is broader than typical software audit clauses that focus on usage records rather than comprehensive financial records.
If you are subject to royalty obligations, Epic has the contractual right to inspect your bank statements, tax returns, and accounting records, which represents meaningful access to sensitive business financial information.
ConductAtlas has identified this type of provision across 287 platforms. See the full comparison.
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