Film Tax Credit 3rd Party Eligible Auditor Application

Applications for the initial training session of the 3rd Party Eligible Auditor program will be accepted through February 28, 2021.  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. For productions certified by the Department of Economic Development in 2021 and 2022, must have at least two years experience in auditing ten productions certified by the Department of Economic Development with a minimum base investment of $5 million per production
  4. Have an office in Georgia and perform at least 90% of the work for the audit in Georgia
  5. Successfully complete all training required by the Department and pay all applicable training fees
  6. Follow guidance published by the Department relating to qualifying or disqualifying expenditures
  7. Utilize sampling methods adopted by the Department
  8. Submit audits to the Department for review, adjustment and final credit certification
  9. Participate in any hearings, administrative appeals, or production conferences in accordance with Georgia Regulation 560-7-8-.45 Film Tax Credit
  10. Post and maintain any bond required by the Department
  11. Maintain annual registration with the Department, including any required registration fees (currently $250 per year)

Submit Eligible Auditor Application