Priya Subramaniam

Independent mortgage bankers must layer financial audits, outsourced controls.

Mortgage servicers must coordinate multiple audit tracks simultaneously to maintain GSE eligibility.

Test the audit firm's GSE knowledge and seller-servicer expertise before signing.

Each engagement type answers a different question, not a cheaper version of the same one.

Mapping Security controls against Availability shows which ones do double duty.

How HUD's monthly distribution rule works and when borrowers qualify.

Auditors determine materiality through structured judgment, not fixed percentages or formulas.

Specialized CPAs handle dual compliance layers most audit firms can't navigate.

Late financial filings mask cash deficiencies until defaults occur, hampering HUD oversight.

Residential care borrowers must submit GAAP-audited financials within 90 days.

CMS requires nursing homes to disclose all ownership and related-party relationships.

Medicaid cuts and tighter audit rules put SNF finances under unprecedented scrutiny in 2026.

A clean audit opinion isn't enough; HUD requires supplemental schedules and certifications too.