What is the Unique IPA Identification (UII)?
A15. The Unique IPA Identification (UII) is a five (5) digit identification number for the independent CPA firm that performs the attestation function. If the audit firm has previously done work with REAC, they may already have a UII. The UII is associated with the CPA firm’s tax ID number and zip code. If the CPA firm does not have a UII, the ID assigned as the Independent Public Accountant (IPA) applies for it via the Secure Systems website. (http://www.hud.gov/offices/reac/online/reasyst.cfm) The UII number will be instantaneously displayed upon completion of the registration process. The UII is entered on the Data Collection Form (DCF), General Information tab, question G2200-009. See user guide chapter 1.2, “Auditor Registration” of the LASS User Manual for step-by-step instruction on how to obtain a UII.