Services: HUD
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LIHTC Cost Certification: What CPAs Verify and the New 25% Test
A LIHTC cost certification sets your final credit. Learn what CPAs verify under Section 42 and how the new 25% bond test changes 4%…
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New SNF Medicare Cost Report (CMS-2540-24): What Changed
Skilled nursing facilities must file the redesigned CMS-2540-24 Medicare cost report for periods ending on or after Sept 30, 2025. Learn what changed.
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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.
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Audit & Assurance, Client Accounting, Cost Report Preparation, HUD, Tax Advisory, Transaction AdvisoryHUD 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.
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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.
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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.
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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.
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HUD Section 232: Post-Closing Compliance Guide
Master HUD Section 232 post-closing rules: surplus cash, escrow deposits, and replacement reserves explained for borrowers.
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Audit & Assurance, Client Accounting, Cost Report Preparation, HUD, Tax Advisory, Transaction AdvisoryHUD 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.
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Pass-Through Entity Tax: GAAP Reporting and Planning
How pass-through entity tax elections work under GAAP, including ASC 740 vs. distribution treatment and the new SALT cap’s impact.