The reason for the audit is because Jay wants out...
From TMZ
According to docs, Jay's company, SC Liquor, exercised its right to a buyout about a year ago. Under their agreement, Bacardi now has to "negotiate in good faith" to come up with a fair price for Jay's stake in D'Ussé. Therein lies the problem ... Jay thinks they're not playing fair.
In the docs, SC Liquor says Bacardi's subsidiary, Empire Investments Inc., is trying to "stall and stonewall" all efforts to get financial info on the valuation of D'Ussé and after a year of Bacardi dragging its feet, Jay thinks their endgame is lowballing him on the price.
Even further, Jay accuses Bacardi of mismanaging in all sorts of ways with the intent of lowering profits.
Jay wants a judge to force Bacardi to open the books and all other records related to D'Ussé.