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New SBA Rule Makes QoE Reports Mandatory for Certain Acquisitions: Here's What Buyers Should Know

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New SBA Rule Makes QoE Reports Mandatory for Certain Acquisitions: Here's What Buyers Should Know

Attention buyers: Effective October 1, 2026, independent Quality of Earnings reports will become a required part of the underwriting process for certain SBA-financed acquisitions.

By John E. Surrette, Jr., CPA, CFE August 24, 2026

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