RegulationAlert Papers

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Who We Are
NDB, LLP, is a PCAOB Certified Public Accounting firm that specializes in regulatory compliance attestation for the real estate finance industry along with various other service lines for select markets. was developed by NDB, LLP primarily to address the many facets of the Securities and Exchange Commission's (SEC) new requirements relating to asset-backed securities (ABS). Our goal is to provide informative, timely, and in-depth information regarding Regulation AB, and in particular, to Regulation AB Item 1122 and Item 1123 for ABS servicers. Additionally, NDB provides consulting and attestation services for assisting servicers in becoming Regulation AB compliant. The SEC has placed rigorous demands on servicers regarding Item 1122 compliance and our firm stands ready to provide guidance and attestation reports for organizations that have been identified as servicers under the new Regulation AB Item 1122 mandate.

To learn more about our firm, please visit our home site at

Regulation AB Information Portal
View the Securities and Exchange Commission's (SEC) final ruling on Regulation AB; a comprehensive document that has brought about significant changes to the ABS Market.
A discussion and anlysis of all 24 regulation AB Items, ranging from Item 1100 to Item 1123.