Company: BHM
Filing Date: 2025-08-13
Form Type: 424B3
Source: 0001104659-25-077615
Chunk: 24

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-08-13
Form: 424B3
Chunk 24
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 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Fund’s ability to continue as a going concern for one year after the date that the financial statements are available to be issued.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:

| · | Exercise professional judgment and maintain professional skepticism 
 throughout the audit.                                               |

| · | Identify and assess the risks of material misstatement of the                                                                           
 financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures 
 include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.                         |

| · | Obtain an understanding of internal control relevant to the                                                                           
 audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion 
 on the effectiveness of the Fund’s internal control. Accordingly, no such opinion is expressed.                                       |

| · | Evaluate the appropriateness of accounting policies used and                                                                             
 the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial 
 statements.