(3) Verification using third-party records. A creditor must verify the information that the creditor relies on in determining a consumer's repayment ability under § 1026.43(c)(2) using reasonably reliable third-party records, except that:
(4) Verification of income or assets. A creditor must verify the amounts of income or assets that the creditor relies on under § 1026.43(c)(2)(i) to determine a consumer's ability to repay a covered transaction using third-party records that provide reasonably reliable evidence of the consumer's income or assets. A creditor may verify the consumer's income using a tax- return transcript issued by the Internal Revenue Service (IRS). Examples of other records the creditor may use to verify the consumer's income or assets include:
(i) Copies of tax returns the consumer filed with the IRS or a State taxing authority;
Reg Z. .43(c)
Also, if dealing with P&L's, they should be completed by a 3rd party, not the borrower.
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My opinion only. Not legal advice.
Say you'll haunt me - Stone Sour