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Self-Employed Borrowers

Profit and Loss Statements for Mortgage Approval

What underwriters expect on a CPA-prepared P&L.

4 min readBy NexGen Capital Corp · NMLS 1766649Updated 2026Self-Employed Borrowers

Short answer

What underwriters expect on a CPA-prepared P&L.

P&Ls should be prepared or attested by a licensed CPA or tax preparer, covering the year-to-date period.

Format and preparer

P&Ls should be prepared or attested by a licensed CPA or tax preparer, covering the year-to-date period.

Consistency with bank activity

Deposits shown in bank statements should broadly match the revenue reported on the P&L.

Key takeaways

  • Third-party prepared P&Ls are the standard.

Frequently asked questions

Related mortgage option

Ready to apply this to a real loan? Review how Self-Employed Programs work in Florida, or estimate your monthly payment before you talk to an advisor.

Sources

Program rules change and individual lender overlays apply. Verify specifics with the agency or with a licensed NexGen Capital advisor before relying on them.

Reviewed by NexGen Capital Corp

Written and reviewed by the licensed mortgage team at NexGen Capital Corp, a Florida mortgage brokerage (NMLS #1766649). Verify our license on NMLS Consumer Access.

Last reviewed: 2026

This article is educational and is not a commitment to lend or an offer of credit. Speak with a licensed NexGen advisor about your own situation.

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