source:
  type: guide
  id: hud-4000-1-i-9-voluntary-withdrawal-of-fha-mortgagee-approval
  authority: FHA Single Family Housing Policy Handbook 4000.1, Part I — 9. Voluntary
    Withdrawal of FHA Mortgagee Approval (03/27/2019)
  description: FHA Single Family Housing Policy Handbook 4000.1, Part I — 9. Voluntary
    Withdrawal of FHA Mortgagee Approval (03/27/2019).
  coverage_tier: operative
obligations:
- id: hud-4000-1-i-9-voluntary-withdrawal-of-fha-mortgagee-approval-full
  canonical_id: hud-4000-1-i-9-voluntary-withdrawal-of-fha-mortgagee-approval-full
  section: FHA Single Family Housing Policy Handbook 4000.1, Part I — 9. Voluntary
    Withdrawal of FHA Mortgagee Approval (03/27/2019)
  type: do
  tags:
  - regulator-direct
  - fha
  - hud-handbook
  - corpus-expansion
  - tier-operative
  primary_source:
    tier: 1
    authority: FHA Single Family Housing Policy Handbook 4000.1, Part I — 9. Voluntary
      Withdrawal of FHA Mortgagee Approval (03/27/2019)
    source_class: hud-handbook
    source_url: https://www.hud.gov/hud-partners/single-family-handbook-4000-1
    snapshot_id: 8c03836f77f317e1
    fetched_at: '2026-05-23T00:28:40Z'
    content_hash: sha256:411430f29b13f9b54a2ebb0e6f6e7087ecd2b90d0da22eb0c8c792eaa2d7d0df
    paragraph_quote: '9. Voluntary Withdrawal of FHA Mortgagee Approval (03/27/2019)
      Handbook 4000.1 73 Last Revised: 11/26/2025 Government Accountability Office
      Generally Accepted Government Auditing Standards (GAGAS), also referred to as
      the “Yellow Book,” and GAAS. (C) Audit Related Questions The Mortgagee must
      submit answers to FHA’s Audit Related Questions. FHA’s Audit Related Questions
      address information about the Mortgagee’s financial data, the type of audit
      completed, and any Findings reported. (D) Independent Public Accountant Attestation
      The Mortgagee must submit its recertification package to an Independent Public
      Accountant (IPA) for review. The IPA must review the Mortgagee’s financial data
      and Audit Related Questions, and complete the Agreed Upon Procedures. The Agreed
      Upon Procedures address compliance with required audit procedures. iii. Exception
      for Government Mortgagees Government Mortgagees are not required to submit financial
      information.'
  judgment: false
