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The Uniform Single Attestation Program - known simply as USAP to many, originally began its life as The Uniform Single Audit Program for Mortgage Bankers; however, the program - and the publication itself - has been revised throughout the years.  Of note was the joint effort by the American Institute of Certified Public Accountants (AICPA) and the Mortgage Bankers of Association of America (MBA) to include professional standards provisions with USAP reporting.  As of today, many entities involved in the mortgage industry - particularly issuers and/or servicers of publicly registered securities - must comply with the USAP provisions, but also with those in accordance with Regulation AB, Item 1122. Because many of these organizations are still contractually obligated to perform USAP audits - even with the rise of Regulation AB Item 1122 - NDB has recognized this unique need, and provides fixed fee audit engagements for USAP.

Learn more about USAP by visiting the Mortgage Bankers Association of America, and learn more about Regulation AB by visiting the official REG AB Resource Guide, developed exclusively by NDB.

NDB, a nationally recognized IR CPA firm, specializes in USAP and Regulation AB Item 112 reporting, as our highly talented team of professionals has years of experience in the real estate finance industry.  Not only does NDB specialize in USAP and Regulation AB reporting, but the firm also offers audit services for MERS compliance, appraisal management, property management, and other various areas.  Real estate finance is a large and complex industry - no question about it - which is why businesses need professional, competent, and capable personnel, such as those at NDB.

Interested in learning more about NDB's USAP audit services and Regulation AB Item 1122 reporting?  ontact Christopher G. Nickell, CPA, at 1-800-277-5415, ext. 706, or email him directly at This email address is being protected from spambots. You need JavaScript enabled to view it..

Note: According to the Mortgage Bankers Association of America, they "...have suspended all plans to update the current, 1995 version of the USAP until further notice,” which is largely based on the emergence of Regulation AB, Item 1122.

NDB.  Your USAP Audit and Regulation AB Item 1122 experts.


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