Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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SOC 1 Audit Guide for Service Organizations
A SOC 1 audit guide for service organizations: what Type I vs Type II reports cover, control objectives, CUECs, and when a SOC 1…
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HUD Multifamily FHA Loans: 223(f), 221(d)(4) and Your Audit
A guide to HUD multifamily FHA mortgage insurance under Sections 223(f), 221(d)(4), and 207: what each program funds, the HUD cost certification, and annual…
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RAD Conversions Explained: From Public Housing to Section 8
How a RAD conversion moves public housing to long-term project-based Section 8, why housing authorities use it, and the accounting and audit changes owners…
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Project-Based Section 8 and HAP Contracts: A Guide for Owners
What owners of project-based Section 8 properties need to know about HAP contracts, HUD financial reporting, the annual audit under the Consolidated Audit Guide,…
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Section 811 Supportive Housing for Persons With Disabilities Guide
A guide to HUD Section 811 Supportive Housing for Persons with Disabilities: the capital advance model, the 811 PRA program, integration rules, and audit…
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HUD Section 202 Supportive Housing for the Elderly: Owner’s Guide
How HUD Section 202 Supportive Housing for the Elderly works: capital advances, Project Rental Assistance Contracts, the 40-year use agreement, and annual HUD audit…
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Section 42 Explained: How the Low-Income Housing Tax Credit Works
A plain-English guide to Section 42 and the Low-Income Housing Tax Credit: 9% vs 4% credits, eligible basis, the 10-year credit period, and the…
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Ohio CPA Requirements in 2026: Education, Exam, and Licensure
Ohio CPA requirements for 2026, including new licensure pathways under House Bill 238, the CPA Exam, experience, ethics, and CPE rules.
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The Gap Nobody Budgets For
Medicaid reimbursement vs. the real cost of nursing home care: state examples, the OBBBA risk, and alternative payment models