I will probably need to refinance to a higher rate mortgage or get another loan to finish.

Judicial,Collateral,Unsecured,Secured,Seller,Syndication ~ confirmed Mortgage Brokers (sophistication, in lending terms) "15% ROI Margins" ~ confirmed ROI unknown tho…Tax attorney(Roth,Judicial, Sophistication) "10% ROI"  Unknown*Accountants (how much and where Terms infrastructure legalities) 7% ROI Unknown*Mortgage broker (lending acquisition all major lenders ,TD,RBC…….

I have this conversation frequently with investors investing in mortgage notes and private lending.

While that does not directly impact mortgage rates, it does have a knock-on effect that influences them.

If you have a use for the new development, sell and keep going.Otherwise, approach the existing note holder about adding a second from them for the construction. that gives you a total blended rate and you own both sets of land

Individual deals for flipping will always exist, but there are certainly far less out there now than there were 3-5 years ago.

That could be a positive to existing property owners as housing growth is limited. 

Their CPA firm's rates are much higher than my bookkeeping rates (they're a firm with staff, I'm a solo practitioner), so for this particular client it makes financial sense for them to have an accounting "team" vs running everything through just the CPA firm.My recommendation is to evaluate your existing needs and how you expect them to change over time, and then do your research accordingly. 

Key features that do not exist when sending money to touts/promoters/sponsors/syndicators.

However, HUD/FHA guidelines require your mortgage lender to select the 203k Consultant.