Key Reporting Deadlines

 

Reporting Documents

Deadline to NEF

Audit Engagement Letter
(if required)
 November 30, 2011


Audit Waiver Request*
(see Audit Waivers tab for required documents)

December 15, 2011

Waived Audit Documentation
(Required for ALL waived audits only)		 January 31, 2012

Draft Partnership Financial Statement
(if required)
 February 15, 2012

Draft Partnership Tax Return
(if required)
 February 15, 2012

Final 2011 Audit Report		 February 28, 2012

Final 2011 Tax Return		 February 28, 2012

CPA Independence Letter**
(required for all audits)
 February 28, 2012
CPA Peer Review Ensure that NEF has a copy of the most recent Peer Review on file

Analytical Review Support		 February 28, 2012
 


*For properties requesting an audit waiver which were not on the preliminary list posted on November 5, 2011.
**Please address the independence letters to both KPMG LLP and Novogradac & Company LLP.

Sample Documents

Please refer to sample documents for examples of key standard audit and tax letters, analytical review support and guidance, independence letters and other schedules.

Reporting Information

Please refer to reporting information for current reporting requirements by Limited Partnerships, the audit waiver request form and Limited Partner receivable confirmations.