Skip to main content

North Island flooding Many of you have been affected by the flooding in the North Island and may need help keeping up with your tax obligations. Find out more

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  • your approval has been revoked in the last 2 years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.

Licensed auditors

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.

Challenging decisions

Decisions made by the Commissioner regarding approved R&D certifier applications and revocations cannot be challenged. 

Last updated: 27 Nov 2020
Jump back to the top of the page