Film Tax Credit 3rd Party Eligible Auditor Application

Applications for the 3rd Party Eligible Auditor program will be accepted from January 1, 2023 - February 28, 2023.  Applications received after that date will be considered for future training sessions.

To be eligible for certification as a 3rd Party Eligible Auditor of Georgia's Film Tax Credits on behalf of the Georgia Department of Revenue (Department), your firm must:

  1. Provide documentation of current registration with the Georgia State Board of Accountancy
  2. Agree to and be capable of completing the audits related to Georgia Regulation 560-7-8-.45 Film Tax Credit, and in accordance with O.C.G.A. § 48-7-40.26 
  3. Have an office in Georgia and perform at least 90% of the work for the audit in Georgia
  4. Successfully complete all training required by the Department and pay all applicable training fees
  5. Follow guidance published by the Department relating to qualifying direct production expenditures
  6. Utilize sampling methods adopted by the Department
  7. Submit audits to the Department for review, adjustment, and final credit certification
  8. Participate in any hearings, administrative appeals, or production conferences in accordance with Georgia Regulation 560-7-8-.45 Film Tax Credit
  9. Post and maintain any bond required by the Department
  10. Maintain annual registration with the Department, including any required registration fees (currently $250 per year)

In accordance with O.C.G.A. § 48-7-40.26 and Georgia Regulation 560-7-8-.45 Film Tax Credit after January 1, 2023, an auditor that has not previously been certified by the Department or does not have at least two years' experience in auditing ten productions certified by Department of Economic Development with a minimum base investment of at least $5 million for each production, such auditor will only be eligible to work on film tax credit audits where the base investment is less than $5 million until the auditor has completed ten audits.