Agreed Upon Procedures
A list of CPAs who meet the licensing requirement and have attended the California Film & TV Tax Credit Orientation Meeting is available upon request from the California Film Commission. Please email incentiveprogram@film.ca.gov to request an electronic copy.
attention: certified public accountants
The Tax Credit Program's recently approved Regulations state that in order to receive a Tax Credit Certificate, all applicants must submit:
(5) An Agreed Upon Procedures Report prepared and signed by a CPA that has:
(A) An active license or practice privilege permit to perform attest services in California.
(B) Successful completion of a CFC Orientation Meeting for CPAs.
To all CPAs who have attended the Film& Television Tax Credit Program CPA Orientation Meeting:
The Agreed Upon Procedures and Appendices are available from the Film & Television Tax Credit Program upon request. Please email incentiveprogram@film.ca.gov to request an electronic copy.
