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CPA letter template for a mortgage, with a sample letter

A fill-in CPA letter for a bank statement loan file, a sample letter and a sample request with a fictional CPA and a fictional borrower, and a request you can send the borrower's CPA or tax preparer. The CPA writes the letter in their own words, on their own letterhead, and signs it.

SAMPLE TEMPLATE — an example to edit, not a finished letter. Not legal or tax advice.

The borrower reviews the CPA's letter and confirms its facts before it goes to the lender. Each lender decides what it accepts and who may sign. Nothing on this page means a lender will accept a letter.

When a lender asks for a CPA letter

Some bank statement programs ask for a letter from the borrower's CPA or tax preparer, and requirements vary by lender and program. Depending on the lender, the letter can confirm the borrower's ownership percentage, that the business exists and the borrower is self-employed, or a lower expense factor than the program's standard factor.

Three published examples, from our CPA letter guide:

Check your lender's current guidelines before you ask the CPA, so the CPA is asked once.

More lender examples and sources: CPA letter guide

CPA letter checklist

Items lenders may ask a CPA letter to include. Check your lender's current guidelines; not every lender asks for every item.

Business and borrower
Business legal name and the borrower's name
Ownership
Borrower's ownership percentage
Business history
How long the business has existed and that it's currently operating
Tax return
That the preparer prepared or filed the borrower's most recent tax return
Expense factor
Expense ratio as a percentage of gross annual revenue, with the period it covers, if a custom expense factor is used
Preparer
Preparer's credential, license and firm details
Signatures
Signatures and date (the borrower's too, where the lender requires it)

Request to send the borrower's CPA

The request is yours to send. Edit it, keep only the items your lender asks for, and send it to the borrower's CPA or tax preparer.

Template · edit before useSAMPLE TEMPLATE — an example to edit, not a finished letter. Not legal or tax advice.

Request to the borrower's CPA or tax preparer (fill-in template)

Sent by the loan officer or the borrower. Keep only the items your lender asks for.

[Date]

To: [CPA or tax preparer name], [Firm name]

Re: Letter for [borrower name]'s mortgage application ([loan number])

[Borrower name] has applied for a mortgage, and the lender has asked for a letter from the preparer of [his/her/their] most recent tax return. If you're able to provide one, please put it on your firm's letterhead, in your own words, and include the items below that the lender has asked for:

1. The business's legal name and [borrower name]'s name.

2. [Borrower name]'s ownership percentage of the business.

3. How long the business has existed and that it is currently operating.

4. That your firm prepared [borrower name]'s most recent tax return, and for which year.

5. [Only if the lender allows a custom expense factor:] business expenses as a percentage of gross annual revenue, and the period it covers.

6. Your name, credential, license number, firm address and phone number.

7. Your signature and the date. [Only if the lender requires it: a line for the borrower's signature.]

If you can't confirm an item, please leave it out rather than estimate it. Thank you.

[Your name], [Your company], [Phone or email]

Sample · fictionalSAMPLE — synthetic data. Not a real borrower or real statements.

Sample request (fictional)

A filled-in example with a fictional loan officer, CPA and borrower. Don't send it as written.

October 5, 2026

To: Jordan Example, CPA (fictional), Example CPA Firm (fictional)

Re: Letter for the mortgage application of Riley Example (fictional borrower), loan LF-SAMPLE-0202

Riley Example has applied for a mortgage, and the lender has asked for a letter from the preparer of Riley's most recent tax return. If you're able to provide one, please put it on your firm's letterhead, in your own words, and include the items below that the lender has asked for:

1. The business's legal name and Riley Example's name.

2. Riley Example's ownership percentage of the business.

3. How long the business has existed and that it is currently operating.

4. That your firm prepared Riley Example's most recent tax return, and for which year.

5. Business expenses as a percentage of gross annual revenue, and the period it covers (the lender allows a custom expense factor on this file).

6. Your name, credential, license number, firm address and phone number.

7. Your signature and the date, and a line for Riley Example's signature.

If you can't confirm an item, please leave it out rather than estimate it. Thank you.

Casey Sample (fictional loan officer), Example Mortgage Co., (555) 010-0102, casey@example.com

CPA letter template (for the CPA to complete)

Template · for the CPA to completeSAMPLE TEMPLATE — an example to edit, not a finished letter. Not legal or tax advice.

CPA letter (fill-in template)

For the CPA or tax preparer to complete in their own words, on their own letterhead, and sign. Keep only the lines the lender asks for and the CPA can confirm from their own records. A broker or borrower shouldn't fill it in for the CPA.

[Firm letterhead: firm name, address, phone]

[Date]

To: [Lender name]

Re: [Borrower name], [Business legal name]

[Business legal name] is owned [ownership percentage]% by [borrower name].

The business has operated since [month and year] and is currently operating.

Our firm prepared [borrower name]'s [tax year] tax return.

[Only if the lender allows a custom expense factor:] Business expenses for [period, for example the 12 or 24 months of statements] are [expense ratio]% of gross annual revenue.

[Delete any line above that you can't confirm from your own records.]

[CPA or tax preparer name], [credential], license number [number], [state]

[Signature] [Date]

[Borrower signature line, only if the lender requires it]

Sample CPA letter (fictional)

SAMPLE — fictional CPA and fictional borrower. Not a real letter. Don't submit it or copy its facts.

Sample · fictionalSAMPLE — synthetic data. Not a real borrower or real statements.

Sample CPA letter (fictional)

Example CPA Firm (fictional) · 100 Sample Street, Example City · (555) 010-0100

October 12, 2026

To: Example Lender (fictional)

Re: Riley Example (fictional borrower), Example Fabrication LLC (fictional business)

Example Fabrication LLC is owned 75% by Riley Example.

The business has operated since April 2017 and is currently operating.

Our firm prepared Riley Example's 2025 tax return.

Business expenses for the 24 months from October 2024 through September 2026 are 35% of gross annual revenue.

Jordan Example, CPA (fictional), license number SAMPLE-0000, Example State

Jordan Example (signature) October 12, 2026

Riley Example (borrower signature) October 12, 2026

The 75% ownership and 35% expense factor are made-up figures.

Before you send it to the lender

Check the letter against the checklist above and your lender's current guidelines, and have the borrower confirm its facts. Our CPA letter guide notes that Arch and Newfi both require license verification, so verify the preparer's license before submission. [Arch, Newfi: checked October 15, 2026] Ask your AE how recent the letter must be.

Where StatementReady fits

The StatementReady worksheet shows the ownership percentage and expense factor used in the income calculation, so you can check them against the CPA's letter. StatementReady doesn't write, sign, certify or send CPA letters, and it doesn't verify a preparer's license.

StatementReady assists your review. It doesn't make underwriting or credit decisions, and it doesn't replace your judgment or your lender's guidelines.

See the sample worksheet →CPA letter guide →Expense factor guide →Bank statement loan templates →Letter of explanation guide →

CPA letter FAQ

What is a CPA letter for a mortgage?

A signed letter from the borrower's CPA or tax preparer, on the firm's letterhead, that confirms facts about the borrower's business for the lender, such as ownership, how long the business has existed, or business expenses as a percentage of revenue.

Who writes and signs a CPA letter?

The CPA or tax preparer, in their own words, on their firm's letterhead. Some lenders also want the borrower to sign. A broker or borrower shouldn't write the letter for the CPA. This page gives a request to send them, a fill-in template for the CPA to complete and a fictional sample.

Is the sample a real letter?

No. Jordan Example, Example CPA Firm, Riley Example, Example Fabrication LLC and Casey Sample are fictional, and the figures are made up. Both samples are marked SAMPLE. Don't submit them or copy their facts.

Who checks the facts in the letter?

The CPA confirms only what they can from their own records, and the borrower reviews the letter and confirms its facts before it goes to the lender. StatementReady doesn't check the letter's facts.

Will a lender accept a letter written from this template?

That's the lender's decision. Each lender sets what it accepts and who may sign. Check your lender's current guidelines before you ask the CPA.

Who can sign the letter?

It depends on the lender. Plaza accepts a CPA/accountant, IRS Enrolled Agent or tax preparer for its expense statement, and Newfi accepts the preparer or firm that prepared the most recent tax returns. Arch requires a licensed preparer who filed the borrower's most recent return and isn't related to or affiliated with the business. Check your lender's current guidelines.

Can StatementReady write or sign the CPA letter?

No. StatementReady doesn't write, sign, certify or send CPA letters, and it doesn't verify a preparer's license. Its worksheet shows the ownership percentage and expense factor used, so you can check them against the letter.

Is this tax or legal advice?

No. The template, the samples and the checklist are examples. They aren't tax or legal advice. The CPA decides what they can confirm, and the lender decides what it accepts.

Check the expense factor against the statements

Upload the statements and get the income worksheet with ownership and expense factor applied.

Your first 2 loan files are free, with no card required.

Lender, program and product names are trademarks of their owners. StatementReady isn't affiliated with or endorsed by Fannie Mae or any lender.