MPPP CertificationCertified Public Accountant Approval

CPA Pre-Approval & Approval Processes (MPPP)

Arizona Film & Digital Media is supporting the Pre-Approval process of CPA Accountants and CPA Firms that would like to provide Assurance services to production companies seeking to use the Arizona Motion Picture Production Program (MPPP) tax credit which is managed by the Arizona Commerce Authority (ACA).


Pre-approval means that a CPA and their CPA Firm are eligible to list their business in the Arizona Production Directory, specifically under the Accounting Category, CPA - Assurance Services (AZ Motion Picture Production Program). Participating in the Arizona Production Directory helps incentive applying production companies identify which CPAs and CPA Firms are eligible to provide these qualified services.  


Interested parties may submit our CPA PRE-Approval Form, if they meet the following:
  • Are an Arizona-licensed Certified Public Accountant (CPA)
  • The CPA must be active in Assurance practice (AND is attached to a Certified Public Accounting firm that provides Assurance practices) 
  • The Certified Public Accounting Firm must provide Assurance practices
  • Can meet the AZ MPPP CPA Statement Requirements


    apply for cpa pre-approval
Processing Time: Review for pre-approval may take up to 10 Business Days.  
Notification: Applicants will be notified by email if approved, denied, or if there is a request for additional information.  You'll then be able to list the business under the Accounting category: Accounting (Assurance Services - AZ Motion Picture Production Program) in the Arizona Production Directory. You're welcome to set up your listing in advance of Pre-Approval notification, but your business profile will only be publicly viewable online, once you've been Pre-Approved by the ACA.



*Please note "CPA PRE-Approval" is different than the official "CPA Approval" process. The CPA Approval process is conducted when a production company is considering and ready to use your assurance services for the Arizona MPPP tax credit. The production company will separately submit a "CPA Approval Form"  through the ACA Easy Portal, where all incentive applications are processed. You will then be reviewed for "Approval" at that time to ensure that your license and Assurance practice remains active closest to the time of actually providing your service. So a CPA, or the production, will submit the "CPA Approval form" for each incentive client.