In a statement, Apple manager Neil Aspinall says, "We have tried to reach a settlement through good faith negotiations and regret that our efforts have been in vain. Despite very clear provision in our contracts, EMI persist in ignoring their obligations and duty to account fairly and with transparency. Apple and the Beatles are, once again, left with no choice but to sue EMI." Apple and EMI resolved a previous battle over royalties in 1989 out of court.

An EMI spokesperson told Reuters, "Artists do sometimes request an audit of their record label's accounts, that's not unusual, but sometimes there are differences of opinion, especially when the contracts are large and complex, when you can get issues of contractual interpretation. Ninety-nine out of 100 audit problems are resolved by amicable settlements for a small fraction of the claim."

Apple has been known to fiercely protect its interests in the past. The label has gotten in legal battles over the years with Apple Computers, which is the reason why the Beatles' music is unavailable on iTunes, though recently Lennon's solo work was released digitally.