A production accountant’s first goal is to bring a reality check to the budget. We know, we know…you’ve already worked so hard to bring those numbers down. A good production accountant will verify the current rates in your budget to make sure you’re planning to film in the current year and not the dot com days of 1998. Someone who knows the ins and outs of sales tax and union rules can factor in pretty much every cost, meaning all that additional money for overtime in production won’t come as a surprise. Once the budget is settled, the production accountant will also put a cash flow plan in place to make sure that you can actually pay everyone on your production and keep the repo men away from the equipment. And what about all those awesome tax incentives your location manager has been telling you about? Ask your production accountant.