Loan Servicer Accounting Issues with Loan Modifications

Webinar Date: 
January 12, 2017

In a world where loan modifications are prevalent and increasing, mortgage loan servicers’ systems of record have issues in accounting for these transactions. It is important to know who the servicers are, what systems of record are commonly used, and what issues to watch for, especially dealing with the implementation of a loan modification.

What You Will Learn

  • Who the major servicers are and what systems of record they use
  • What accounting entries are made in the systems of record when a loan modification is implemented
  • What issues to watch for when loan modifications are executed


Jay Patterson is a forensic accountant and certified fraud examiner. He has been the owner of Full Disclosure LLC since 2007. His practice is limited to forensic and investigative accounting/auditing relating to mortgage loan servicing functions, securitization processes, document forensics, and standing issues. Jay has specialized knowledge in these areas and has testified as an expert witness in a variety of jurisdictions, including state courts, federal courts, and legislative bodies. He has developed methodologies used in the examination of mortgage loan servicing transactions, securitization processes and procedures, and document forensics.


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