Australia’s film and television industry is attracting unprecedented global attention, but for producers, success increasingly comes with financial, regulatory, and compliance pressure that sits behind the camera. Productions today rarely rely on a single funding source. Instead, producers are juggling multiple offsets, pre‑sales, private investors, broadcaster requirements, and international partners—each with their own expectations, reporting standards, and timelines. What once felt manageable has become a high‑stakes balancing act where small missteps can delay cashflow, jeopardise offset claims, or strain investor relationships.
At the same time, production costs continue to rise, commissioning conditions are tightening, and scrutiny from regulators and financiers is intensifying. Offset claims are examined more closely. Financial reporting is expected earlier and with greater transparency. Audit and tax compliance is no longer a back‑end consideration—it directly affects delivery, financing confidence, and future commissioning prospects.
For many production companies, the challenge is not creativity or capability. It is navigating risk in an environment where compliance, funding, and reputation are deeply interconnected.
Opportunity Is Growing — So Is the Risk
Recent changes to Australian streaming regulations are expected to drive further investment into local content, creating real opportunity for producers with projects in development or production. International studios and platforms continue to view Australia as a stable, attractive production hub, supported by:
- The Producer Offset, PDV Offset, and Location Offset
- A highly skilled workforce
- World‑class post‑production and VFX capabilities
However, as budgets scale and financing structures become more complex, the margin for error narrows. Delays in offset certification, inconsistencies in financial records, or misalignment with regulatory expectations can have material consequences—impacting investor confidence, delivery schedules, and future funding.
Producers are increasingly asking:
- Are our structures robust enough to stand up to scrutiny?
- Will our offset claims withstand review?
- Are we managing financial risk without slowing production?
How Modoras Supports Film and Television Producers
Modoras works alongside production companies across Australia’s film and television sector, supporting feature films, television series, documentaries, and digital content through every stage of the production lifecycle.
Our role is not simply to meet compliance requirements, but to reduce risk, protect cashflow, and give producers confidence that the financial foundations of their projects are sound.
We help clients:
- Navigate complex, multi‑source financing structures
- Manage audit and tax compliance without disrupting production
- Prepare offset claims that align with regulatory expectations
- Provide clear, defensible financial reporting for investors and stakeholders
Because we remain actively engaged with the industry—through events such as Screen Forever and the American Film Market, and ongoing dialogue with peak bodies and government—we understand how regulatory and funding settings are evolving in practice, not just on paper.
This insight allows us to anticipate issues before they become problems, helping producers stay focused on delivery rather than damage control.
A Trusted Partner in a High‑Pressure Environment
In a market where financing is fragmented, scrutiny is high, and delivery timelines are unforgiving, producers need advisers who understand the realities of production—not just the rules.
Modoras combines technical audit and tax expertise with deep industry knowledge, supporting clients to navigate complexity, maintain compliance, and maximise the opportunities available in a globally competitive industry.
If you are planning, financing, or delivering a production and want confidence that your audit, tax, and offset obligations are being managed effectively, we encourage you to speak with the Modoras team.
YOURAUDITPARTNER
Choosing an audit partner isn’t just about ticking a compliance box.
In a market where production budgets are under scrutiny, financing is fragmented, and regulatory expectations are tightening; your audit partner is either an asset or a liability.
Here’s what to look for:
Industry-Specific Expertise
Generic accounting firms treat film like any other business. But production finance is different — offset mechanics, QAPE thresholds, co-production treaty structures, completion bond requirements. Your audit partner should speak this language fluently, not learn it on your project.
Red flag: They ask “What’s a QAPE?” during your first meeting.
Speed That Protects Cashflow
Interest on production loans doesn’t stop while you wait for audit sign-off. A slow audit certificate costs real money and creates tension with financiers. Your audit partner should be structured to deliver at the pace your financing demands — not when it’s convenient for their schedule.
Red flag: “We’ll get to it in 4-6 weeks” when you need it in 10 days.
Capacity Without Bottlenecks
Boutique firms with one or two specialists hit bandwidth limits fast. When you’re managing a $20M+ production with Queensland locations, Victorian post, NSW SPV, and international co-production partners — you need a team that can coordinate across jurisdictions without becoming your bottleneck.
Red flag: “We’re a bit stretched right now, can you wait until next quarter?”
Regulatory Intelligence
Screen Australia updates offset guidance. State agencies shift their requirements. Streaming platforms change their compliance expectations. Your audit partner should be plugged into these conversations — through Screen Forever, AFM, agency engagement — so you’re not blindsided by regulatory changes mid-production.
Red flag: “Oh, when did that rule change? Let me look into it.”
Defensible Financial Reporting
Your financiers, completion bonders, and offset administrators all rely on audit quality. If your audit partner’s work doesn’t stand up to scrutiny, it creates risk for everyone. Look for firms whose audit certificates are accepted without question by Screen Australia, state agencies, and the financial institutions backing Australian production.
Red flag: “We’ve never worked on a bonded production before
The Right Partner Makesthe Difference
In a market where compliance, financing, and reputation are deeply interconnected, your audit partner isn’t just a service provider — they’re a strategic ally who protects your production from unnecessary risk.
Modoras Film & TV Services combines technical audit expertise with deep industry knowledge, national capacity, and the speed modern production demands. If you’re planning or financing a production and want confidence in your compliance foundation, let’s talk.
