Implementation of SAS No. 134 and Related SASs

01/06/2022: We do NOT have the updated SAS 134 Engagement Letters, AUP Engagement Letters, Communications, etc. Please refer to https://ahacpa.org/announcements/sas-134 for additional information. When those become available we will send out an email blast. 

Stewart A. Grubman, Partner, PKF O’Connor Davies

Stewart A. Grubman is the Partner-in-Charge of the PKF O’Connor Davies’ Bethesda, MD office and has over 30 years of experience in public accounting. His main focus is on auditing and tax services for affordable and special needs housing.

Stew is a specialist in insured and subsidized multifamily housing with expertise in the areas of Syndicated Lower Tier and Upper Tier Partnerships, Low-Income Housing Tax Credits (LIHTC), HUD, RD, and state financed housing programs. In addition, he is nationally recognized as a lecturer on HUD and LIHTC audit related topics. He is the sponsor, and chief lecturer, of the Multifamily Audit and LIHTC Workshops. These workshops are nationwide seminar programs designed to comply with the Government Accountability Office (GAO) guidelines on continuing education for CPAs. Stew has also conducted in-house training for various HUD offices and CPA firms.

Stew was contracted by HUD to provide training for the HUD Financial Statement Analysis for New Loan Management Personnel, the HUD Real Estate Assessment Center (REAC) and the HUD Enforcement Center (EC). He is often a guest panelist for affordable housing conferences and has provided litigation support for law firms and clients. He has authored and co-authored many books and articles in the affordable housing industry. His publications include: New Audit Requirements for HUD Multifamily Audits (annually 1988-current) and Low Income Housing Tax Credit Properties: Deconstructing the Deal (annually 2011-current.)

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