On larger films Senior, or Key Assistant Accountants may act as the Production Accountant's “right hand”. Key Assistant Accountants contribute to the successful completion of film production through effective financial management, and meticulous cost control, combined with an understanding of the filming schedule and script breakdown.

While Production Accountants set up financial management systems and maintain cash flow to productions, Key Assistant Accountants typically monitor cash flow, and see to the day-to-day operation of bookkeeping, payroll and petty cash systems. Key Assistant Accountants' exact role is defined by Production Accountants, in relation to the duties of other members of the Accountancy section, and to the needs of each specific production. The Key Assistant Accountants' role is usually freelance and generally office-based.

Responsibilities
Key Assistant Accountants need a thorough working knowledge of accounting software, of the preparation of accounts, and of all record keeping and other related duties associated with the day-to-day activities of Production Accounting. They must understand all relevant guild, union and Government regulations, in order to enable the Accountancy section to establish and run a crew and cast payroll. They should also be aware of the reporting requirements for all current tax incentive schemes, and of other audit requirements.

Generally, Key Assistant Accountants are responsible for accurate accounting up to the “Trial Balance” stage. They liaise with banks, and maintain records with receipts of all transactions. Key Assistant Accountants make and record payments, process documents relating to goods and services received, prepare and present periodic performance reports, and prepare VAT returns. They must also maintain records of the cast and crew on the payroll, determine individual and aggregate payments, and generate payroll information and reports.

They monitor and maintain petty cash systems, including any foreign currency requirements, and are responsible for reconciling bank accounts and other control accounts in the “Trial Balance.” In cost management, they help Production Accountants to record and analyse income and expenditure. Key Assistant Accountants ensure that all relevant paperwork is in place, and help to finalise the financial records and wind-up the production.

Skills
Key Assistant Accountants must be self-motivated, but also able to work well as part of a team. They should be highly skilled in the use of word processing and spreadsheet packages, such as Microsoft Excel, and have a very good working knowledge of Movie Magic, or other film budgeting, scheduling and production accounting software. They need experience of preparing cost reports, and should possess strong communication skills. They must also be able to follow instructions when directed by the Production Accountant or Financial Controller.

They should also be able to: record financial information and prepare the production's accounts; process payments; assist in administering the production's floats and petty cash; contribute to the monitoring of production costs; run a payroll in line with Inland Revenue and other relevant Government regulations; and prepare insurance claims. Key Assistant Accountants have a general responsibility to contribute to a safe and secure production environment, and they should be able to conduct an assessment of risks in the workplace.

Qualifications/Experience
Key Assistant Accountants are typically qualified Accountants with a BA in Accountancy, who have previously worked on a number of film productions as Assistant Accountants, or even as Production Accountants on low-budget feature films. They may also have vocational qualifications (such as NVQs or SVQs), or they may have successfully completed the Assistant Production Accountant Training Scheme (APATS), delivered by the Production Guild. A full, clean EU driver's license is usually required. Knowledge of foreign languages is also an advantage.

Individual course accreditation in certain subject areas is currently being piloted. As part of Skillset's and the UK Film Council's Film Skills Strategy, A Bigger Future, a network of Screen Academies and a Film Business Academy have been approved as centres of excellence in education and training for film.

Where to go for more information
Skillset is the Sector Skills Council for the Audio Visual Industries. The first sources of information for all jobs in the industry are the National Occupational Standards. Browse Skillset's website for links to our network of training partners, information about training and access to the comprehensive Skillset/BFI course database. Finally, Skillset Careers is UK's only specialist media careers advice service; for detailed media careers information and advice, visit www.skillset.org/careers.