08/20/2026
The SBA is raising the bar for larger business acquisitions.
Beginning October 1, certain SBA-financed acquisitions with a purchase price of $3 million or more will require a Quality of Earnings (QoE) report in addition to a business valuation.
For buyers, sellers, lenders, and advisors, this means greater scrutiny around earnings, add-backs, cash flow, customer concentration, and the sustainability of revenue.
At Cooper CPA Group, our M&A team helps clients navigate Quality of Earnings, financial due diligence, business valuations, and the financial complexities that come with buying or selling a business.
Read our latest blog to learn more about the new SBA requirements and what they could mean for future transactions.
👉 https://www.coopercpagroup.com/blog/2026/8/20/new-sba-quality-of-earnings-requirements-for-3m-business-acquisitions