GA Tax & Accounting Services
Kurt Simmons CPA provides comprehensive tax and financial services to individuals and businesses throughout Georgia (GA). With its major logistics hub and film industry center, we understand the unique financial landscape that comes with doing business in Georgia.
Under the CPA Mobility Act, our CPA — licensed in Maryland, Delaware, and Florida — is authorized to provide the full range of attestation, tax, and advisory services to Georgia clients without the need for an additional state license. This means Georgia individuals and businesses receive the same comprehensive service as our home-state clients: financial statement audits, tax strategy, IRS representation, virtual CFO services, and every other service we offer — delivered through our technology-forward, virtual-first practice model.
CPA Services Available in Georgia (GA)
GA Individual Tax Preparation
Comprehensive federal and Georgia state tax return preparation, including complex returns with investments, rental properties, and self-employment income.
Learn More →GA Business Tax Services
Tax preparation and planning for Georgia-based businesses including S-Corps, C-Corps, partnerships, LLCs, and sole proprietorships.
Learn More →GA Cryptocurrency Tax
Specialized crypto tax services for Georgia investors and traders. DeFi, NFTs, staking rewards, and exchange reporting handled with expertise.
Learn More →GA Trader Tax Services
Mark-to-market elections, wash sale tracking, and tax optimization strategies for active traders in Georgia.
Learn More →GA IRS Resolution
Professional representation before the IRS for Georgia taxpayers facing audits, collections, liens, levies, or offers in compromise.
Learn More →GA 83(b) Elections
Equity compensation planning and 83(b) election filing for Georgia startup employees and founders receiving restricted stock.
Learn More →GA Financial Statement Audits
Full-scope GAAS-compliant financial statement audits for businesses, nonprofits, and organizations requiring independent assurance.
Learn More →GA Review Engagements
Limited assurance engagements providing meaningful confidence in financial statements for lender requirements and stakeholder reporting.
Learn More →GA Compilations
Professionally prepared financial statements from management-provided data for internal reporting, small business needs, and bank presentations.
Learn More →GA Agreed-Upon Procedures
Targeted, customized engagements designed to address specific areas of concern with flexible scope tailored to stakeholder needs.
Learn More →GA Employee Benefit Plan Audits
DOL-compliant audits for 401(k), pension, and employee benefit plans meeting ERISA filing requirements and fiduciary obligations.
Learn More →GA Tax Strategy & Advisory
Proactive, year-round tax planning that identifies savings opportunities. Entity structure optimization, multi-state planning, and strategic initiatives.
Learn More →GA Cost Segregation Studies
Engineering-based analysis to accelerate depreciation deductions on commercial and residential rental properties, maximizing cash flow.
Learn More →GA Virtual CFO Services
Fractional CFO capabilities including financial modeling, cash flow management, KPI dashboards, and strategic financial leadership.
Learn More →GA Business Consulting
Operational assessments, process improvement, internal control design, and strategic planning to drive efficiency and profitability.
Learn More →GA Estate & Succession Planning
Comprehensive estate planning, business succession strategies, and wealth transfer optimization for business owners and high-net-worth individuals.
Learn More →GA Capital Markets Advisory
Securities compliance, FINRA regulatory guidance, and capital markets advisory for businesses navigating public offerings, private placements, and broker-dealer requirements.
Learn More →Georgia Audit Services in Detail
Georgia businesses, nonprofits, and benefit plan sponsors typically need an independent audit when state law, federal rules, lenders, grantmakers, or boards require external assurance. We perform GAAS-compliant attest engagements scoped to the specific assurance need — most commonly:
Georgia Nonprofit Audits
Under Georgia's Charitable Solicitations Act (O.C.G.A. § 43-17), charities registered with the Georgia Secretary of State are generally required to submit audited financial statements when annual gross revenue exceeds $1,000,000, and reviewed financial statements when revenue is between $500,000 and $1,000,000. Audited statements are also routinely expected by the Robert W. Woodruff Foundation, the Arthur M. Blank Family Foundation, the Coca-Cola Foundation, the Community Foundation for Greater Atlanta, the United Way of Greater Atlanta, and major Georgia funders.
Georgia Film Tax Credit Audits
Georgia's Film Tax Credit (one of the most aggressive in the country at up to 30% transferable) requires a mandatory audit of qualified Georgia production expenditures for productions claiming credits at certain thresholds. We perform Film Tax Credit audits in accordance with Georgia Department of Revenue procedures, validating that production expenditures meet the qualified-spend criteria and that the credit calculation is supported by reliable documentation.
Georgia 401(k) & Employee Benefit Plan Audits
Georgia plan sponsors filing Form 5500 generally require an ERISA-compliant audit when the plan has 100 or more participants with account balances at the start of the plan year — the participant-counting rule effective post-SECURE 2.0. We perform full-scope and §103(a)(3)(C) limited-scope benefit plan audits for 401(k), 403(b), and defined-benefit plans across Georgia, including plans sponsored by Atlanta corporate headquarters (Coca-Cola, Delta, Home Depot, UPS, Newell, NCR), film and entertainment production companies, fintech firms, healthcare systems, and Port of Savannah-area logistics employers.
Georgia Single Audits (Uniform Guidance)
Georgia nonprofits, municipalities, school districts, and pass-through subrecipients that expend $1,000,000 or more in federal awards in a fiscal year (the OMB threshold for fiscal years beginning on or after October 1, 2024) are subject to the Single Audit requirements of 2 CFR Part 200. We perform Uniform Guidance Single Audits, including major-program testing, internal control work, and preparation of the SEFA.
Georgia Reviews & Compilations
Where a full audit is not required, we deliver review engagements (limited assurance) and compilations (no assurance) — both routinely accepted by Georgia lenders, by acquirers in GA M&A diligence, and by stakeholders requiring CPA-prepared financial statements.
Georgia (GA) Tax & Business Landscape
Key Georgia Tax Numbers. Personal income tax: flat 5.39% in 2025 (transitioning from a previous graduated system that had a 5.75% top), with statutory triggers reducing the rate annually toward an eventual 4.99%. Corporate income tax: tracks the personal rate at 5.39% (similar transition path). Sales and use tax: 4% state, plus local options bringing the metro Atlanta combined rate to ~7%–8.9%. Estate tax: none. Pass-through entity (PTE) elective tax: rate matches personal IT (currently 5.39%), available since tax year 2022. Georgia Film Tax Credit: 20% base + 10% Georgia-logo bonus = up to 30% transferable credit on qualified GA production expenditures — among the most aggressive film tax incentives in the country, with an active secondary market for credits.
Filing Mechanics. Individuals (residents and nonresidents) file Form 500. C-corporations file Form 600; S-corps file Form 600S. Partnerships file Form 700. PTE elections are made on Form 600S-CA or Form 700-CA. Returns are due April 15 and administered by the Georgia Department of Revenue.
Georgia Film Tax Credit Strategy. Georgia's film and entertainment industry generates over $4 billion in annual production spend, supported by the state's transferable Film Tax Credit. The credit is freely transferable, creating an active secondary market where productions sell credits to GA taxpayers — typically at 88–92 cents on the dollar — generating a meaningful tax savings opportunity for high-income GA residents. We help production companies claim, document, and audit the credit, and we help individual GA taxpayers structure credit purchases as part of their state tax planning.
Georgia Economy & Who We Serve. Georgia is a transportation and logistics powerhouse — Hartsfield-Jackson Atlanta International Airport is the world's busiest passenger airport; the Port of Savannah is the fourth-largest container port in the U.S. Atlanta is home to corporate headquarters of Coca-Cola, Delta Air Lines, Home Depot, UPS, NCR, and major fintech (Atlanta is sometimes called "Transaction Alley" — many U.S. payment processors are headquartered here). Georgia is also a major film and TV production hub ("Hollywood of the South" — Tyler Perry Studios, Trilith, EUE/Screen Gems), agriculture (peaches, peanuts, poultry — the largest poultry-producing state), military (Fort Benning/Moore, Robins AFB, Fort Stewart, Hunter Army Airfield), and growing electric vehicle manufacturing (Hyundai's Metaplant). Our typical GA clients include corporate executives, film and entertainment professionals, fintech founders, real estate investors, retirees and relocators from high-tax states, and small business owners.
CPA Mobility in Georgia. Georgia has adopted CPA mobility provisions under the Uniform Accountancy Act, allowing CPAs in active good standing in another U.S. jurisdiction to provide tax, advisory, and (subject to applicable firm-level requirements) attest services to Georgia clients without obtaining a separate Georgia individual license. Kurt Simmons holds active CPA licenses in Maryland, Delaware, and Florida, and we confirm all applicable Georgia State Board of Accountancy mobility and firm registration requirements before commencing any engagement.
Cities and Communities We Serve. Our virtual-first practice serves clients across all of Georgia, including Atlanta (largest city; corporate HQs, film, fintech), Sandy Springs, Roswell, Marietta, Alpharetta, Johns Creek (North Atlanta suburbs), Augusta (Masters; Fort Eisenhower), Columbus (Fort Moore), Macon, Savannah (port; tourism; Tyler Perry Studios), Athens (UGA), Albany, the Atlanta metro suburbs, the Georgia coast, and every Georgia county.
Why Georgia Clients Choose Us
- GAAS-compliant audit, review, and compilation experience for nonprofits, benefit plans, film productions, and privately held businesses
- Deep expertise in GA-specific issues: Georgia Film Tax Credit (claim, audit, and credit-purchase strategy), GA flat-tax transition planning, GA PTE elections, and residency planning for high-tax-state relocators
- Capital markets background — Kurt Simmons has passed the Series 65 examination (Passed; not currently held as an active license) in addition to holding the CPA
- Specialized practices in cryptocurrency taxation, active trader tax, and 83(b) elections for GA fintech/startup employees
- Technology-forward, virtual-first delivery — secure client portal, e-signature, and video consultations
- Transparent, fixed-fee engagements where possible — no surprise hourly invoices
Georgia CPA — Frequently Asked Questions
Do I need a Georgia-licensed CPA, or can an out-of-state CPA handle my GA tax and audit work?
Georgia has adopted CPA mobility provisions under the Uniform Accountancy Act. A CPA in active good standing in another U.S. jurisdiction is generally authorized to provide tax, advisory, and attest services to Georgia clients without holding a separate Georgia individual license. Kurt Simmons holds active CPA licenses in Maryland, Delaware, and Florida, and we confirm any applicable firm-level Georgia State Board of Accountancy registration before commencing attest engagements.
What is Georgia's income tax rate, and when is the GA return due?
Georgia transitioned from a graduated income tax to a flat tax in 2024. The current rate is approximately 5.39%, with statutory triggers reducing the rate annually toward an eventual 4.99%. The Georgia corporate income tax tracks the same rate. Form 500 (residents and nonresidents) is due April 15.
Does Georgia have a SALT-cap workaround for partnerships and S-corps?
Yes. Georgia enacted an elective Pass-Through Entity Tax (PTE) effective for tax years beginning on or after January 1, 2022. Eligible S-corps and partnerships pay an entity-level tax tracking the personal income tax rate, and members receive a corresponding credit on Form 500. The election is made on Form 600S-CA or 700-CA.
How does the Georgia Film Tax Credit work?
Georgia's Film Tax Credit is among the most aggressive in the country: a 20% transferable income tax credit on qualified production expenditures, plus a 10% bonus credit for productions that include the Georgia logo (the "Georgia made" peach), for an effective 30% credit. The credit is freely transferable, creating an active secondary market where productions sell credits to GA taxpayers (typically at 88-92 cents on the dollar). We help both production companies claim the credit and individual GA taxpayers purchase credits to reduce their state tax liability.
I'm relocating to Georgia from a high-tax state. What residency steps do I need?
Georgia residency planning involves the standard documentation: GA driver's license, voter registration, primary residence in GA, banking and brokerage relocation, and demonstrating physical presence. With Georgia's transition to a flat 5.39% (and dropping) rate plus no state estate tax, GA has become a popular destination for relocators from CA, NY, NJ, IL, and the Northeast. We provide pre-departure planning and ongoing residency documentation, including the timing of any pre-move stock options or RSU exercises.
When does my Georgia nonprofit need an audit?
Under Georgia's Charitable Solicitations Act (O.C.G.A. § 43-17), charities registered with the Georgia Secretary of State are generally required to submit audited financial statements when annual gross revenue exceeds $1,000,000, and reviewed financial statements when revenue is between $500,000 and $1,000,000. Federal Single Audit requirements under 2 CFR Part 200 apply separately when federal award expenditures exceed $1,000,000 in a fiscal year.
Do you serve Georgia clients outside Atlanta?
Yes. Our practice is virtual-first, so we serve clients across all of Georgia — including Augusta, Columbus, Macon, Savannah, Athens, Sandy Springs, Roswell, Marietta, Alpharetta, Johns Creek, Albany, the Atlanta metro area suburbs, the Georgia coast, and every Georgia county — with the same level of access and service.