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Quick Start for Auditors and IPAs Using LEAP

  
Auditors and Independent Public Accountants (IPAs) Using LEAP
Quick Links
Site Map [PDF]
Contacts
Frequently Asked Questions
FHA Connection Guide
Navigation Tools and Assistance
Other Audience Groups
SF Originating Lenders - Title II
SF Servicing Lenders - Title II
Title I Lenders
Service Bureaus
FHA Roster Appraisers
Counselors and Housing Counseling Agencies
Federal Agencies and Non-FHA Lenders Using CAIVRS
Multifamily Lenders
Required annual audited financial statements of FHA-approved Title I and Title II lenders are submitted to HUD using the Lender Electronic Assessment Portal (LEAP). Basic information on LEAP for auditors and IPAs is listed below.  
• Register for LEAP: Auditors and IPAs register for LEAP as independent users through the FHA Connection or HUD's Secure Systems.
- To register through the FHA Connection, click here and follow the instructions for the Auditor or Independent Public Accountant (IPA) Using LEAP user type.
- To register through HUD's Secure Systems as an Indpendent User, click here.
The LEAP Information page on the HUD.GOV website provides information for auditors and IPAs, including IPA Registration and Assignment Instructions.
• Authorization for LEAP Role: Once the registrant has received a user ID via e-mail, it must be disclosed to an FHA Connection Application Coordinator of the lender for which the auditor/IPA is performing services. On the FHA Connection, the lender's Application Coordinator grants the user LEAP authorization for one of the following roles:
- Independent Pubic Accountant: Allows the user to view, verify, and attest to the lender's electronic submission.
- Data Entry: Allows the user to enter the lender's financial report information.
(See also FHA Connection Frequently Asked Questions - ID Maintenance, Q15/A15.) Only one role can be assigned per user. The lender's Application Coordinator can also reset passwords and update basic user information.
• Apply for a Unique IPA Identifier (UII): Once an IPA LEAP role is assigned, a UII must be issued for the auditing firm that employs the user(s). This identifies it as a firm that performs audit and/or attestation services for a lender. See IPA Registration and Assignment Instructions.
• Access to LEAP: Auditor and IPA users can access LEAP through either of the following:
- FHA Connection (see the FHA Connection Guide for information on access to LEAP [PDF]).
- HUD's Secure Systems (click here).