How does an IPA complete the attestation if they can't complete ARQ & FDT data entry?

To assist Independent Public Accountants (IPA) in the final attestation phase of the financial submission, Audit Related Questions (ARQ) and Financial Data Template (FDT) tools are available on

IPAs may use the FDT tool to generate a hard copy FDT for incorporation into the final audited financial statements and for comparison while performing the attestation in LEAP.

NOTE: The IPA attestation is not required for small supervised lenders.

The ARQ and FDT tools for each segment and a preview of the Agreed-Upon Procedures (AUP) can be found on the LEAP Information web page at

All policy information contained in this knowledge base article is based upon the referenced HUD policy document. Any lending or insuring decisions should adhere to the specific information contained in that underlying policy document.

Topic Number: KA-04780