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ARTICLE · 04 JUNE 2014

Autodesk Audits: Managing Independent Contractors

Autodesk, Inc. uses a variety of resources to identify potential audit targets.

United StatesAccounting and Audit

Autodesk, Inc. uses a variety of resources to identify potential audit targets. Many of these targets are small architecture or engineering firms that employ independent contractors in lieu of full time employees as CAD operators.

A typical Autodesk software audit letter requests information regarding any installations of Autodesk products on company machines. The following are three possible scenarios involving independent contractors that have differing licensing implications:

1) Independent Contractor using company-owned Autodesk software on a company-owned machine.

Section 18 of Exhibit A of Autodesk's most recent End User License Agreement defines a licensee as "(a) the company or other legal entity on behalf of which Autodesk Materials are acquired, if the Autodesk Materials are acquired on behalf of such an entity (e.g., by an employee, independent contractor, or other authorized representative), or (b) if there is no such entity, the individual who

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