The Source of Funds Report is a portion of the EB-5 Investors I-526 petition that clearly demonstrates that the original capital utilized to invest in EB-5 comes from a lawful source of funds. This typically means that the investor earned the money legally, paid taxes on those profits and the money is "clean".
A source of funds report can be prepared by anyone but is typically led either by an accountant, immigration attorney, agent or other qualified consultant. Ultimately, the experienced EB-5 immigration attorney needs to review the report, approve of it's contents and have the experience to know whether the report will pass USCIS requirements smoothly without significant RFE's.
A majority of RFE's that are received by investors typically is in regard to the Source of Funds report and USCIS requiring additional information or clarification.