diff --git a/metadata-ingestion/src/datahub/ingestion/source/usage/bigquery_usage.py b/metadata-ingestion/src/datahub/ingestion/source/usage/bigquery_usage.py
index 211764da15..5c1693721a 100644
--- a/metadata-ingestion/src/datahub/ingestion/source/usage/bigquery_usage.py
+++ b/metadata-ingestion/src/datahub/ingestion/source/usage/bigquery_usage.py
@@ -922,51 +922,7 @@ class BigQueryUsageSource(Source):
         if self.config.use_v2_audit_metadata:
             audit_templates = BQ_AUDIT_V2
 
-        # We adjust the filter values a bit, since we need to make sure that the join
-        # between query events and read events is complete. For example, this helps us
-        # handle the case where the read happens within our time range but the query
-        # completion event is delayed and happens after the configured end time.
-
-        # Can safely access the first index of the allow list as it by default contains ".*"
-        use_allow_filter = self.config.table_pattern and (
-            len(self.config.table_pattern.allow) > 1
-            or self.config.table_pattern.allow[0] != ".*"
-        )
-        use_deny_filter = self.config.table_pattern and self.config.table_pattern.deny
-        allow_regex = (
-            audit_templates["BQ_FILTER_REGEX_ALLOW_TEMPLATE"].format(
-                allow_pattern=self.config.get_allow_pattern_string()
-            )
-            if use_allow_filter
-            else ""
-        )
-
-        base_deny_pattern: str = "__TABLES_SUMMARY__|INFORMATION_SCHEMA"
-        deny_regex = audit_templates["BQ_FILTER_REGEX_DENY_TEMPLATE"].format(
-            deny_pattern=base_deny_pattern + "|" + self.config.get_deny_pattern_string()
-            if self.config.get_deny_pattern_string()
-            else base_deny_pattern,
-            logical_operator="AND" if use_allow_filter else "",
-        )
-
-        logger.debug(
-            f"use_allow_filter={use_allow_filter}, use_deny_filter={use_deny_filter}, "
-            f"allow_regex={allow_regex}, deny_regex={deny_regex}"
-        )
-        start_time = (self.config.start_time - self.config.max_query_duration).strftime(
-            BQ_DATETIME_FORMAT
-        )
-        self.report.log_entry_start_time = start_time
-        end_time = (self.config.end_time + self.config.max_query_duration).strftime(
-            BQ_DATETIME_FORMAT
-        )
-        self.report.log_entry_end_time = end_time
-        filter = audit_templates["BQ_FILTER_RULE_TEMPLATE"].format(
-            start_time=start_time,
-            end_time=end_time,
-            allow_regex=allow_regex,
-            deny_regex=deny_regex,
-        )
+        filter = self._generate_filter(audit_templates)
         logger.debug(filter)
 
         list_entry_generators_across_clients: List[
@@ -1008,6 +964,51 @@ class BigQueryUsageSource(Source):
             yield entry
         logger.info(f"Finished loading {i} log entries from GCP Logging")
 
+    def _generate_filter(self, audit_templates: Dict[str, str]) -> str:
+        # We adjust the filter values a bit, since we need to make sure that the join
+        # between query events and read events is complete. For example, this helps us
+        # handle the case where the read happens within our time range but the query
+        # completion event is delayed and happens after the configured end time.
+        # Can safely access the first index of the allow list as it by default contains ".*"
+        use_allow_filter = self.config.table_pattern and (
+            len(self.config.table_pattern.allow) > 1
+            or self.config.table_pattern.allow[0] != ".*"
+        )
+        use_deny_filter = self.config.table_pattern and self.config.table_pattern.deny
+        allow_regex = (
+            audit_templates["BQ_FILTER_REGEX_ALLOW_TEMPLATE"].format(
+                allow_pattern=self.config.get_allow_pattern_string()
+            )
+            if use_allow_filter
+            else ""
+        )
+        base_deny_pattern: str = "__TABLES_SUMMARY__|INFORMATION_SCHEMA"
+        deny_regex = audit_templates["BQ_FILTER_REGEX_DENY_TEMPLATE"].format(
+            deny_pattern=base_deny_pattern + "|" + self.config.get_deny_pattern_string()
+            if self.config.get_deny_pattern_string()
+            else base_deny_pattern,
+            logical_operator="AND" if use_allow_filter else "",
+        )
+        logger.debug(
+            f"use_allow_filter={use_allow_filter}, use_deny_filter={use_deny_filter}, "
+            f"allow_regex={allow_regex}, deny_regex={deny_regex}"
+        )
+        start_time = (self.config.start_time - self.config.max_query_duration).strftime(
+            BQ_DATETIME_FORMAT
+        )
+        self.report.log_entry_start_time = start_time
+        end_time = (self.config.end_time + self.config.max_query_duration).strftime(
+            BQ_DATETIME_FORMAT
+        )
+        self.report.log_entry_end_time = end_time
+        filter = audit_templates["BQ_FILTER_RULE_TEMPLATE"].format(
+            start_time=start_time,
+            end_time=end_time,
+            allow_regex=allow_regex,
+            deny_regex=deny_regex,
+        )
+        return filter
+
     def _create_operation_aspect_work_unit(
         self, event: AuditEvent
     ) -> Optional[MetadataWorkUnit]:
diff --git a/metadata-ingestion/tests/unit/test_bigquery_usage_source.py b/metadata-ingestion/tests/unit/test_bigquery_usage_source.py
index 95c18a3839..c9e9551362 100644
--- a/metadata-ingestion/tests/unit/test_bigquery_usage_source.py
+++ b/metadata-ingestion/tests/unit/test_bigquery_usage_source.py
@@ -1,7 +1,16 @@
 import json
 import os
 
-from datahub.ingestion.source.usage.bigquery_usage import BigQueryUsageConfig
+from freezegun import freeze_time
+
+from datahub.ingestion.api.common import PipelineContext
+from datahub.ingestion.source.usage.bigquery_usage import (
+    BQ_AUDIT_V1,
+    BigQueryUsageConfig,
+    BigQueryUsageSource,
+)
+
+FROZEN_TIME = "2021-07-20 00:00:00"
 
 
 def test_bigquery_uri_with_credential():
@@ -47,3 +56,111 @@ def test_bigquery_uri_with_credential():
         if config._credentials_path:
             os.unlink(str(config._credentials_path))
         raise e
+
+
+@freeze_time(FROZEN_TIME)
+def test_bigquery_filters_with_allow_filter():
+    config = {
+        "project_id": "test-project",
+        "credential": {
+            "project_id": "test-project",
+            "private_key_id": "test-private-key",
+            "private_key": "random_private_key",
+            "client_email": "test@acryl.io",
+            "client_id": "test_client-id",
+        },
+        "table_pattern": {"allow": ["test-regex", "test-regex-1"], "deny": []},
+    }
+    expected_filter: str = """protoPayload.serviceName="bigquery.googleapis.com"
+AND
+(
+    (
+        protoPayload.methodName="jobservice.jobcompleted"
+        AND
+        protoPayload.serviceData.jobCompletedEvent.eventName="query_job_completed"
+        AND
+        protoPayload.serviceData.jobCompletedEvent.job.jobStatus.state="DONE"
+        AND
+        NOT protoPayload.serviceData.jobCompletedEvent.job.jobStatus.error.code:*
+    )
+    OR
+    (
+        protoPayload.metadata.tableDataRead:*
+    )
+)
+AND (
+    
+protoPayload.serviceData.jobCompletedEvent.job.jobStatistics.referencedTables.tableId =~ "test-regex|test-regex-1"
+
+    
+AND
+protoPayload.serviceData.jobCompletedEvent.job.jobStatistics.referencedTables.tableId !~ "__TABLES_SUMMARY__|INFORMATION_SCHEMA"
+
+    OR
+    protoPayload.metadata.tableDataRead.reason = "JOB"
+)
+AND
+timestamp >= "2021-07-18T23:45:00Z"
+AND
+timestamp < "2021-07-21T00:15:00Z\""""  # noqa: W293
+
+    source = BigQueryUsageSource.create(config, PipelineContext(run_id="bq-usage-test"))
+
+    # source: BigQueryUsageSource = BigQueryUsageSource(
+    #    config=config, ctx=PipelineContext(run_id="test")
+    # )
+    filter: str = source._generate_filter(BQ_AUDIT_V1)
+    assert filter == expected_filter
+
+
+@freeze_time(FROZEN_TIME)
+def test_bigquery_filters_with_deny_filter():
+    config = {
+        "project_id": "test-project",
+        "credential": {
+            "project_id": "test-project",
+            "private_key_id": "test-private-key",
+            "private_key": "random_private_key",
+            "client_email": "test@acryl.io",
+            "client_id": "test_client-id",
+        },
+        "table_pattern": {
+            "allow": ["test-regex", "test-regex-1"],
+            "deny": ["excluded_table_regex", "excluded-regex-2"],
+        },
+    }
+    expected_filter: str = """protoPayload.serviceName="bigquery.googleapis.com"
+AND
+(
+    (
+        protoPayload.methodName="jobservice.jobcompleted"
+        AND
+        protoPayload.serviceData.jobCompletedEvent.eventName="query_job_completed"
+        AND
+        protoPayload.serviceData.jobCompletedEvent.job.jobStatus.state="DONE"
+        AND
+        NOT protoPayload.serviceData.jobCompletedEvent.job.jobStatus.error.code:*
+    )
+    OR
+    (
+        protoPayload.metadata.tableDataRead:*
+    )
+)
+AND (
+    
+protoPayload.serviceData.jobCompletedEvent.job.jobStatistics.referencedTables.tableId =~ "test-regex|test-regex-1"
+
+    
+AND
+protoPayload.serviceData.jobCompletedEvent.job.jobStatistics.referencedTables.tableId !~ "__TABLES_SUMMARY__|INFORMATION_SCHEMA|excluded_table_regex|excluded-regex-2"
+
+    OR
+    protoPayload.metadata.tableDataRead.reason = "JOB"
+)
+AND
+timestamp >= "2021-07-18T23:45:00Z"
+AND
+timestamp < "2021-07-21T00:15:00Z\""""  # noqa: W293
+    source = BigQueryUsageSource.create(config, PipelineContext(run_id="bq-usage-test"))
+    filter: str = source._generate_filter(BQ_AUDIT_V1)
+    assert filter == expected_filter