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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors
Accredited Home Lenders, Inc.

We have examined management's assertion that Accredited Home Lenders, Inc. (the "Company") has
complied as of and for the year ended December 31, 2004, with its established minimum servicing
standards described in the accompanying Management's Assertion on Minimum Servicing Standards
dated March 30, 2005 related to residential mortgage loans originated or acquired subsequent to
November 1, 2000. Management is responsible for the Company's compliance with those minimum
servicing standards. Our responsibility is to express an opinion on management's assertion about the
Company's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants, as adopted by the Public Company Accounting Oversight
Board (United States) and, accordingly, included examining, on a test basis, evidence about the
Company's compliance with its minimum servicing standards and performing such other procedures
as we considered necessary in the circumstances. We believe that our examination provides a
reasonable basis for our opinion. Our examination does not provide a legal determination on the
Company's compliance with its minimum servicing standards.

In our opinion, management's assertion that the Company complied with the aforementioned
minimum servicing standards as of and for the year ended December 31, 2004, is fairly stated, in all
material respects based on the criteria set forth in Appendix I.

Deloitte & Touche LLP

March 30, 2005

Member of
Deloitte Touche Tohmatsu

Accredited Mortgage Loan Trust 2004-2 10-K