All Partnerships are required to submit the Audit Engagement letter.
Our group auditors (Novogradac & CohnReznick require Component Auditor Letters for certain partnerships in accordance with AU-C Section 600. The signed letter, current Peer Review & Acceptance Letter should be uploaded via the CPA Portal by the Submission Deadline.
For certain Partnerships, the draft audit is required; however, NEF Asset Manager approval is NOT required. Therefore, the Partnership should proceed with issuing the final audit by the submission deadline.^
For certain Partnerships, the draft audit is required AND NEF Asset Manager approval of the draft report is also required prior to issuing the final audit.^
All Partnerships are required to submit final audited financial statements by the submission deadline
General Audit Notes
Please see Submission Deadlines to ensure each Partnership meets its reporting deadlines for all Audited Financial Statements and required supporting documentation. All submissions should be uploaded via the NEF CPA Portal.
* Tax Return only for Partnerships with Preliminary Audit Waiver Approval or Partnerships that have elected the mini audit in lieu of full financial audit option.
^Please see the Reporting Requirements spreadsheet on the LP Confirmations & Reports page to determine draft reporting and NEF Asset Manager approval of draft requirements.