Reports and Engagement Letters can be accessed here.

Issue with FASSUB Template and Single Audit Threshold

December 15, 2025

On April 22, 2024, OMB issued revisions to 2 CFR Part 200, Subpart F, which among other things increased the audit threshold for single audits […]

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Guidance on June 30, 2025 HUD Multifamily and Single Audit Filings

September 10, 2025

Key Takeaways Do not issue June 30, 2025 single audits yet — the 2025 Compliance Supplement has not been released. Be prepared to file an Owner-certified submission by September […]

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FASSUB – CPA Certification Broken

June 9, 2025

June 2025 – There is an issue when completing the CPA Certification for a REAC-FASSUB Submission. See the bottom of this post for a temporary […]

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Section 232 Leased Nursing Home – Mid-Year Surplus Cash

November 4, 2024

AHACPA sent an email blast on 11/04/2024, a summary is below. This page will be updated with additional Questions and Answers. HUD-92466-ORCF Regulatory agreements after […]

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PTE Taxes and HUD

February 21, 2023

AHACPA continues to receive questions regarding the treatment of State and Local Taxes (SALT) previously paid by participants in pass-through entities such as partnerships, LLCs […]

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