For the External Filing Accountant — using Togra

# For the External Filing Accountant — using Togra

The external chartered accountant preparing Cost of Production accounts and filing S481 / S487A final claims for one or more producer-clients.

External Filing Accountant is an external specialist persona for the outside firm that prepares the COP accounts and files the tax-credit claims — not an employee of the producer, but engaged across one or more producer-clients.

## Where you land
You land on the Firm hub (firm-hub.php) — your cross-client view of every producer-client and production you're engaged on, so a firm carrying several clients works from one place.

## Your surfaces & workflows
- The books — Cuntasaíocht (Accounts). Your role gives you full access to the client group's book of record (you don't need to be made a company Lead). Each S481 production's DAC ledger stands alone: trial balance, P&L, balance sheet, the Cost-of-Production reconciliation (ledger WIP vs the cost-report actuals, to the cent), and a GL export to hand the book into your own Xero / Sage / Big Red Cloud.
- The claim — Iarratas. The S481 / S487A application and final-claim packs, with the compliance documents the claim requires.
- The credit calc — Airgead → Tax credits. The S481/S487A trackers carry the caps and the claim lifecycle (provisional → final → audit) your filing closes out.

## The point of the role
The external accountant prepares the COP accounts and files the claim — it isn't an independent audit, and the engagement flows firm → producer. Togra gives you a per-client, per-production set of books that already reconciles to the cost report, so the COP accounts and the claim are built on the same numbers the production ran on.

The Cuntasaíocht and Iarratas guides are your main references.