SINGLE-FAMILY TRACK: Ask the Auditors

Partner, Deloitte

Scott has more than 35 years of management experience, including over 25 years serving the financial services industry. He currently manages numerous client relationships and audits, including banks, investment companies, mortgage servicers and other financial institutions. Other clients have included payment processing, asset management, manufacturing, software, technology, real estate, and travel & leisure companies. He also assists clients with accounting, financial transformation, M&A and industry matters. He has led numerous national trainings and international projects in Europe and Asia. He currently serves as a board director and the audit & risk committee chair of the West Point Association of Graduates and Junior Achievement of Southern California. Scott is Airborne and Ranger qualified and served as a US Army Captain during Operation Desert Storm for which he was awarded the Bronze Star and Valorous Unit Citation. He also served in Germany during the fall of the Iron Curtain. Scott earned his M.B.A. at Seattle University, and his B.S. at the United States Military Academy. Scott is a member of the AICPA and is a licensed Certified Public Accountant in California, Florida and Washington.

Assurance Principal, Plante & Moran, PLLC

I started my career at Plante Moran in 2008 and have focused my time within the financial services industry group ever since. I perform and supervise accounting, financial statement audit, and consulting engagements, primarily for financial institutions and IMBs. I also perform internal control risk assessments and related testing, including ICFR audits for FDICIA banks and SEC registrants. I am the subject matter expert in the firm's Professional Standards Group as it pertains to the mortgage industry, including compliance requirements. I have a B.A. and an M.S. in accounting from Michigan State University. I am a member of the AICPA, the MICPA, MMLA, and the Mortgage Bankers Association, and have had the honor of speaking at both the MBA’s AFM and IMB conferences in the past two years.

Senior Manager, Moss Adams, LLP

Chris has practiced public accounting since 2009. He specializes on clients in the financial services industry, primarily mortgage companies, public and privately held community banks, credit unions, and other specialty lenders. Chris assists clients with technical accounting issues and implementing accounting policies and procedures. He has extensive SEC reporting experience in addition to experience conducting audits of internal control over financial reporting and audits in accordance with Government Auditing Standards. He also has a deep level of experience with lending compliance engagements, including HUD/GNMA, USAP, and Regulation AB. Chris is a leader in the firm’s Financial Services Group. He plays an integral role in training and developing staff personnel. He is also a frequent speaker at industry events.

Senior Manager, Ernst & Young LLP

With a career spanning over 12 years, Keith McCalla is a seasoned Certified Public Accountant (CPA) with a profound expertise in public accounting, specializing in the audits of consumer lending organizations, residential mortgage lenders, servicers, and insured depository institutions. A significant part of Keith's career has been dedicated to internal control evaluations of business processes in compliance with the standards of Section 404 of the Sarbanes-Oxley Act of 2002. His meticulous approach ensures that businesses meet these vital regulatory requirements, providing financial transparency and reliability. Keith's impressive track record also includes extensive SEC reporting experience, encompassing SEC quarterly and annual filings, securities offerings, and earnings releases. In the realm of financial accounting and auditing, Keith has successfully addressed a myriad of challenging matters. These include business combinations, fair value accounting, mortgage servicing rights, allowance for loan loss, derivatives and hedging, sale accounting, debt restructuring, and compliance-related matters. His analytical acumen and strategic thinking have been instrumental in helping organizations navigate complex financial landscapes. Keith's diverse expertise extends to performing audits in strict accordance with the US Department of Housing and Urban Development (HUD) audit guide, encompassing HUD Title II and Ginnie Mae Mortgage-Backed Securities Issuer Programs. Additionally, he is well-versed in Section 1122 Regulation AB (Reg AB), ensuring clients' adherence to these specialized regulations. Notably, Keith is a valued member of the leadership team for the EY Mortgage Banking Network. This role demonstrates his commitment to staying at the forefront of industry trends, sharing insights, and fostering collaboration within the field of mortgage banking.