HUD – Pease Bell

HUD Consolidated Audit Guide: What the Revision Means for Owners

HUD OIG is revising the Consolidated Audit Guide (Handbook 2000.04) chapter by chapter. Learn what the revision means for multifamily owners and their audits.

July 17, 2026

Audit & Assurance, Client Accounting, Cost Report Preparation, HUD, Tax Advisory, Transaction Advisory

HUD 232 Refinancing: Audit and Financial Statement Essentials

HUD 232/LEAN and 223(a)(7) borrowers must file GAAP financial statements within 90 days of year-end. Learn the audit and reporting essentials lenders expect.

July 9, 2026

Audit & Assurance, HUD, Tax Advisory

2024 Yellow Book Audit Changes: Quality Management Is Here

The 2024 Yellow Book replaces quality control with risk-based quality management, effective for financial audits of periods beginning on or after Dec 15, 2025.

June 30, 2026

Audit & Assurance, Client Accounting, HUD, Tax Advisory

How to Prepare for Your First HUD Section 232 Audit

Learn how to prepare for your first HUD Section 232 audit: key deadlines, required documents, trial balance steps, and common mistakes to avoid.

June 1, 2026

Audit & Assurance, HUD, Tax Advisory, Transaction Advisory

Section 232 Express Lane: HUD’s Faster Refinancing Path

HUD’s Section 232 Express Lane cuts refinancing from 150 days to 10. Learn eligibility criteria and how to prepare your application.

July 24, 2025

Audit & Assurance, Client Accounting, Cost Report Preparation, HUD, Tax Advisory

HUD Section 232: Post-Closing Compliance Guide

Master HUD Section 232 post-closing rules: surplus cash, escrow deposits, and replacement reserves explained for borrowers.

September 27, 2024

Audit & Assurance, Client Accounting, Cost Report Preparation, HUD, Tax Advisory, Transaction Advisory

HUD Section 232 Post-Closing Compliance

HUD Section 232 post-closing compliance covers lease payments, bank accounts, surplus cash rules, and escrow requirements. Learn what property owners must do after closing.

July 31, 2024