Unlocking value & transparency through contract compliance audits

Objectives

Advertisers are increasingly faced with convoluted commercial models, opaque agency fee structures and inconsistent contract enforcement. Without proactive oversight, billions in potential recoveries are lost, and advertisers struggle to keep pace with the evolving landscape, as well as best-in-class practices and processes.

Across a sample of €64.1B of audited media spend, we identified €1.8B in potential returns. Critical issue areas include:

• Inventory media (35.7% of returns): Agencies reselling pre-purchased media at undisclosed margins.
• Rebates (13.5% of returns): Unclaimed incentives not returned to advertisers.
• Related-party transactions (13.4%): Non-transparent trading practices increasing costs.
• Unbilled and unsupported billings (11.4% of returns): Overpayments due to contract misalignment.

Without rigorous contract governance, media budgets are at risk, agency transparency weakens, and advertisers lose financial and operational control.

Our Approach

Ebiquity’s contract compliance audits, delivered through our specialist entity FirmDecisions, go beyond traditional financial reviews. Our structured, forensic approach identifies risks, recovers value, and strengthens long-term advertiser-agency partnerships.

1. Contract reviews
   We ensure contracts reflect current trading realities, aligning key terms such as inventory media pricing, opt-in approvals, and agency incentives with best practices. This ensures advertisers fully benefit from negotiated agreements.
2. Forensic reconciliation
   Each audit tracks actual agency spend against contractual obligations, verifying whether all rebates, credits, discounts, and other benefits are passed on to the advertiser.
3. Collaborative governance
   Rather than only a retrospective audit role, we work collaboratively with both clients and agencies to resolve discrepancies and strengthen contractual frameworks – fostering trust and accountability.
4. Actionable insights
   Every audit delivers clear, evidence-based recommendations to improve governance, refine financial controls, and strengthen partnerships for long-term success.

Business Impact

Through this rigorous approach, across a sample of €64.1B, our FirmDecisions team:

• Uncovered €1.8B in total potential returns across €64.1B of audited spend
• Recovered €588M in immediate monetary returns plus €151.2M in credit notes for our clients
• Saw inventory media alone account for 35.7% of identified issues – highlighting the importance of precise definitions and line-by-line approvals

Beyond the numbers, these findings translate into:

• Greater budget control: Tighter oversight of fees, unbilled costs, and rebates
• Stronger agency ties: Moving from a retrospective audit role to a partnership built on clarity and shared objectives
• Future assurance: Clear protocols and ongoing reviews that protect advertisers from emerging compliance risks