@Troy WelchI don't think the location of the CPA matters provided that they have a solid background in Real Estate and software/tools to support you remotely.Finding a Real Estate CPA is simple.

I hope this provides some insight for you.

The FHA loan I used required 1 year but the down payment assistance program I was on required 3 years to be “forgivable” with each year knocking off 1/3 of what they provided - so pretty much, each year living in the property, out of the minimum of 3 years, 1/3 of the total amount they gave me for the down payment and closing costs, was “forgiven” / not needing to pay back. 

However, our current situation is a bit unique and has a human aspect we can't overlook.The potential tenants in question are in immediate need of housing, and we have the opportunity to provide them with a safe and comfortable place to live.

I rent every room in my house out that my kids are not in so that brings me  1500.00 more I get 1000.00 from the trust only but grateful I get it  and I have another rental I covertly rented for 1700.00 I am actually working on two more rentable places in basement and a tiny home I got a good deal on to rent as well.that will bring my income to almost 7500 a monthI have a resource to get 140,000 k as long as long provide a house to them they can rent for the rest of their life,they are sick and we talked the terms out as he will sign the house over upon death.

Offer contract with an agent will be a standard vacant land OTP and they should provide you with a sample copy before you list and go over it all with you so there's no surprises. 

They would essentially gift the money from the lenders perspective, but from the 1031 perspective the funds will be transferred directly to escrow at closing so it may satisfy both sides.

Have you tried talking to a turnkey provider that are in several markets?

I wish to assume the FHA loan and keep the mortgage, clearing the arrears and paying something to the owners to motivate them for the dealIs there anybody who provides that service to coordinate this transaction for a fee ?

@Maria MoyaI’m not gonna provide any advice.