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CMB Client Information

Access to full Client Information requires a password. Current clients can contact CMB to obtain this information.



Current OMS Report

(Clients Please Note - Current OMS Report is no longer published in PDF format, but is part of the CMB Client Website ). It contains the same information; just in a different format.


CMB Discussion/Bulletin Board

We have created a discussion/bulletin board, where clients can post questions and discuss issues. It has been populated with a few of the most common discussion items CMB has received over the years.

You can reach it with this link (Sign in is the same as

for the Clients area )


CMB Blog

We have created a blog to discuss current issues in mortgage servicing and banking. It has been populated with a few of the articles that CMB has published in it's monthly newsletter.

You can reach it with this link (If you want to leave comments, sign in is the same as for the Clients area )



Contact CMB for more information.


Contact CMB Now: Click on this link, fill in your contact information, and we'll send you an information package.



WHY Choose CMB?

CMB has been providing timely, accurate and useful mortgage servicing valuations since 1995. These have been accepted by all the major accounting firms.


Mortgage servicing valuation is our primary business.


CMB Clients

CMB clients include both public and mutual thrifts, credit unions and commercial banking firms.

We currently provide valuations to almost 50 institutions with over $10 billion in mortgage servicing.


About FASB and mortgage servicing valuation

FASB has issued numerous changes to the accounting for mortgage servicing.


Starting with FASB 140, FASB 156, and FASB 166. And now as part of the Accounting Standards Codification Process, these have been combined and classified as Topic 860 and Presentation section 865000 in the project.


There are various, complex rules for accounting for OMS/MSA's (loans sold with servicing rights retained).


There are also different methods of accounting for the income generated from mortgage servicing, some of which are clearly more advantageous to servicers.


These accounting treatments are mandatory, not optional.


FAQ - Valuing Mortgage Servicing