Availing Cost seg accelerated depreciation as an 'active participant'

[Raja Nahs]

I'm planning to do a cost seg and use accelerated depreciation for properties bought in 2022. My plan is to use this to offset  non-passive income. I know I should qualify as a REP to do this, but my CPA is saying that the first year of property purchase is considered as an 'active participant' and don't have to be a REP. I'm not sure if this accurate.

Would appreciate your insights...thanks a bunch.