Anyway, the forensic audit will uncover where those funds came from.

I will have to investigate that some more.. 

The IRS Cost Segregation Audit Techniques Guide, that is ;)Better to have it done right using a forensic detailed methodology so you get the maximum allowable benefit without overstating or understating.

Did you call them back to investigate further?

I've discovered that:They only work with industrial and/or retail (and seem curious/surprised why I'm investigating apartments)They are the listing agents for properties in the area (it is a sellers market where I live).Being a first time investor, I'd like to have a trusted professional in my corner; using a listing agent (at least to me) represents a conflict of interest.Should I be cold calling firms outside of my immediate locale, such as major cities nearby (or national)? 

I also investigate or create my own investment opportunities and build my own companies to generate income. 

(These scenarios are the many of the ones ones that the BBB investigates and marks as resolved even when the person who initiated the complaint isn't happy with it.

In addition, I would investigate if the on-site manager is full-time or is only on-site for a specified period of the week.

I will have to investigate Multi-Family further...

Taking the first step to investigate something is usually the hardest part, so good job on that.