Lucas Matesa is a partner in CohnReznick’s Baltimore office and has 22 years of experience providing audit, accounting, and advisory services to a broad range of clients in the real estate industry. These include real estate developers and investors, mortgage finance companies, private real estate investment trusts, real estate funds, and lessors of commercial, office, and retail properties.

Lucas has represented clients specializing in the investment in real estate assets through various investment vehicles including direct asset acquisition and acquisition of equity interests in real estate joint ventures. He has extensive knowledge in affordable housing and tax credit programs used in financing real estate, including HUD subsidized multifamily housing, state financed and insured housing programs, the low-income housing tax credit(LIHTC), the historic rehabilitation tax credit (HTC), and the New Markets Tax Credit (NMTC). He has been lead assurance partner for the financial statement audits and other attest engagements for investors and developers with large portfolios of multifamily real estate assets, real estate funds and real estate investment trusts, Community Development Entities (CDEs), and clients specializing in the origination and servicing of residential mortgage loans and the acquisition of mortgage related assets. His experience includes government and conventional mortgage lenders, GNMA issuers, and HUD-approved Title II Non-supervised Mortgagees.

Lucas has managed, developed, and executed audit plans, operational reviews, and special projects including compliance with the requirements under the HUD Consolidated Audit Guide, MAP Lenders Guide, and examination procedures under the Uniform Single Attestation Program for Mortgage Bankers (USAP).  His services include financial statement audits in accordance with Generally Accepted Accounting Principles (GAAP), Generally Accepted Government Auditing Standards (GAGAS), the Consolidated Audit Guide for Audits of HUD Programs, and OMB Circular A-133.  He provides the review and evaluation of internal controls, supervision of engagement teams, communications to management regarding internal controls and operational improvements, and communication with clients regarding current required financial reporting standards.