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Quick Start for Auditors and IPAs Using LEAP

  
Auditors and Independent Public Accountants (IPAs) Using LEAP
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Site Map [PDF]
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Frequently Asked Questions
FHA Connection Guide
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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, click here to go to the Need a User ID? page on the HUD.GOV website. On the Need a User ID? page, select Independent User.
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 to go to the HUD.GOV PIH-REAC Online Systems page with the Secure Systems login).