SINGLE-FAMILY TRACK: Mortgage Accounting 201

Partner, Cathedral CPAs & Advisors, LLP

Henry Chavez works with thriving organizations, serving as a strategic resource for their growth and success. He has provided assurance and business consulting services to privately held businesses in the financial services, manufacturing and distribution, technology, and non-profit sectors. Before joining Spiegel, Chavez spent 15 years at PricewaterhouseCoopers, where he provided assurance services for international clients in banking and manufacturing and distribution. He holds a B.A. from the University of California, Santa Cruz, and an MBA from the University of California, Irvine. He is a licensed CPA in the state of California, as well as others around the country.

Senior Manager, Plante & Moran, PLLC

Emily Anderson is a senior manager with more than thirteen years of public accounting experience. She specializes in serving clients in the financial services industry and has significant experience performing and supervising financial statement audits, agency compliance engagements, internal audits, model validations, and other accounting engagements for those clients, including mortgage companies, banks, credit unions, consumer specialty finance, and leasing companies. As a member of Plante Moran’s professional standards group, she focuses on the firm's commitment to quality and works internally and externally to assist peers and clients with implementation of complex accounting matters. Anderson holds an M.S. in Accounting and a B.A. in Finance from Michigan State University.

Partner, Cathedral CPAs & Advisors, LLP

Paul Chiarelli has over 15 years serving clients primarily in the financial services and real estate industries. His expertise extends to mortgage banking, private lending, private equity, real estate, and asset-based lending. His focus includes financial statement audits, internal control analysis, subservicing oversight, quality of earnings assessments, and LEAP filings. Prior to co-founding Cathedral, Chiarelli served as a partner at Acquavella, Chiarelli, Shuster, LLP. His career began at Amper, Politizner, and Mattia (now part of EisnerAmper), where he gained experience in commercial audit, manufacturing, distribution, pharmaceuticals, insurance, PEOs, and REITs. Notably, he also contributed to SEC filings and registration statements during his tenure at EisnerAmper. Paul holds a bachelor’s degree from Rutgers University, Camden, and is a licensed Certified Public Accountant. He actively participates in professional associations, including the AICPA, Mortgage Bankers Association, and New Jersey Society of CPAs. Additionally, he serves as an appointed board member for the Mortgage Bankers Association of New Jersey. As a sought-after speaker, Paul has shared his insights at numerous mortgage banking conferences, including the Mortgage Bankers Association Accounting and Financial Management conference.

Assurance Partner, Richey May

Jennifer Hannah hoined Richey May in January 2012 and was promoted to Assurance Partner in 2014. In 2020, she was promoted to Practice Leader of Mortgage Banking Audit. Prior to joining Richey May, she worked with a large national accounting firm and in the finance department of a construction company, providing her with experience as both a client and a client-serving professional. Hannah specializes in mortgage banking, real estate, nonprofits and 401(k) plans. She has authored a number of white papers for the mortgage banking industry and is a sought-after speaker, providing insight for clients, numerous industry associations, as well as internal training for the firm. She is focused on providing consulting advice to her clients, and she has experience in process improvement that has earned her much appreciation from many of the businesses Richey May serves. She has trained a number of clients and new entrants to the industry on hedging, mortgage servicing rights and other areas specific to mortgage banking.