Brauer & Co., PC

Brauer & Co., PC is an American CPA firm whose work centres on film and television, and in particular on state film tax credits. Because many states require an independent CPA to complete the filings, production companies bring the firm in to handle applications, compliance and cost checks. It also advises on distribution deals and production spending.

What Brauer & Co., PC does

• Film tax credit applications: preparing programme applications and liaising with each state's film office.
• Incentive comparison: weighing up what different states offer so a production can choose where to shoot.
• Production compliance: checking work against production finance and accounting manuals, and costing third-party production service companies.
• Distribution and rights review: examining licensing agreements, participation statements and revenue share terms across distribution channels.
• Production audits: comparing spend with budget, checking asset purchases and sales, related-party dealings, petty cash and payroll.

Customers and markets

The firm serves production companies, film producers and distributors in the media and entertainment industries.

Key facts

• Based in: United States
• Specialism: film tax incentives and entertainment accounting
• Standards: knowledge of the accounting guidance for film producers and distributors (SOP 00-2)