The four home unions and France may be united in agreeing that a shake-up of the game in Europe is needed if the southern hemisphere's dominance of the World Cup is to be broken, but they have fallen out over the World Cup.

France have joined England in withholding their gate receipts from the pool and knock-out matches they staged because of concerns about the accounting system being used by the host nation, Wales.

The World Cup grossed some £110 million, half of which was generated by the organiser, Rugby World Cup Ltd, through television contracts, sponsorship, merchandising, advertising and corporate hospitality: RWC expects to make a profit of £36 million from their £55 million gross share, money which will be distributed among its 93 members.

The other £55 million was raised through attendances. The money will be pooled with an equal share going to the four home unions and France, all of whom staged matches. The profit will be around £40 million with 1.75 million attending the 41 matches, compared to one million in South Africa in 1995.

The Six Nations committee meets next week, ostensibly to discuss the way forward for the club game in Europe, but the World Cup finances will head the agenda with both France and England saying they will not release their gate receipts, which total nearly £30 million, to the Welsh Rugby Union until they are satisfied about the accounting procedures.

The WRU borrowed some £3.5 million from RWC last August after concerns that the Millennium Stadium would not be ready for the opening match of the World Cup.

The money has since been repaid, but France and England want to see for themselves that the cash was not taken from the gate money already banked by the WRU.

RWC will not intervene in the dispute among the host nations, not least because it has concerns of its own. The tournament was heavily criticised after a number of problems over scheduling, ticketing, the citing system and the fact matches were spread over five countries.

RWC's accounts will be published at the beginning of January and it is probable that it is the last World Cup which it will organise. The International Rugby Board will, at its annual meeting in March, propose to make RWC one of its sub-committees, rather than an independent arm.

Australia are hosting the 2003 World Cup, with New Zealand taking at least one of the four pools. John O'Neill, the chief executive of the Australian Rugby Union, wants the ARU to be allowed to run the tournament free from interference from RWC - a wish that is unlikely to be granted.