Applying to be an approved R&D certifier
To become an approved R&D certifier, you’ll need to apply using the approved application form. You’ll need to:
- list any licensed auditors you employ
- list the names of any partners, directors, or principals that you authorise to provide R&D certificates
- make a statutory declaration on the application form stating that you are competent in applying the appropriate legal and accounting standards that relate to R&D tax credits.
We’ll let you know if we approve your application. We'll also publish your approval on our website (so that significant performers know).
Your approved R&D certifier status takes effect from the date of your application.
You will not be approved if:
- your approval would negatively affect the integrity of the tax system
- your approval has been revoked in the last 2 years
- you gave up your approval in the last 2 years because you expected it to be revoked.
Firms or individuals
Accounting firms as a whole should apply to be approved R&D certifiers, rather than individuals within each firm being certifiers in their own right.
To be approved as an R&D certifier, a firm must declare that they include or employ at least 1 licensed auditor (as approved by the Financial Markets Authority).
Revoking approved R&D certifier status
Your approved R&D certifier status will be revoked if:
- you provide an R&D certificate to a person who is liable for shortfall penalties in relation to R&D tax credits, if the person took an abusive tax position or committed tax avoidance or tax evasion
- you receive a promoter penalty
- your approval would adversely affect the integrity of the tax system.
- If your approved R&D certifier status is revoked, we will provide you with reasons for the revocation.
Once revoked, you cannot have your R&D certifier status reinstated for 2 years. This also applies if you surrender your R&D certifier status in anticipation of having it revoked. Revocation takes effect from the date it is published online.
Decisions made by the Commissioner regarding approved R&D certifier applications and revocations cannot be challenged.