Expert insights on M&A due diligence, Proof-of-Cash, and Quality of Earnings analysis.
SBA’s September 25 technical update lets a lender use a buyer’s quality of earnings report after a review by one of its own vendors.
The September 25 Update to SOP 50 10 8.1: A Buyer’s QoE Can Now Reach the Lender Read More »
QoEAgent built a client portal ahead of SBA SOP 50 10 8.1: engagement letters, data requests, secure upload and report delivery in one place.
QoEAgent Client Portal: Built for SBA Lender Volume Read More »
Compilations and reviews start from the books. Proof of cash starts from the bank. That difference in direction is why proof of cash finds discrepancies that pass a CPA review.
What Compilations Miss: Why Bank-First Reconciliation Finds More Read More »
SBA lender QoE needs a Cash Proof for the trailing twelve months and last two fiscal years, prepared for the lender. How that differs from M&A QoE.
Lender QoE Is Not M&A QoE: What SBA Examiners Actually Require Read More »
SBA SOP 50 10 8.1 requires a quality of earnings report on 7(a) acquisitions of $3 million or more from October 1, 2026. What that means for lenders.
SOP 50 10 8.1 requires an independent professional engaged by the lender. A tool a buyer runs on their own deal does not qualify.
Who Can Prepare an SBA Quality of Earnings Report Read More »
A sell-side QoE is not a document that argues for the seller. Its job is to remove the buyer’s excuse to retrade, which means it has to be genuinely adversarial.
What a Sell-Side Quality of Earnings Actually Does Read More »
Corporate development buys differently from private equity: more deals, smaller sizes, no diligence bench, and integration as the scorecard. What that changes.
SOP 50 10 8.1 requires a full QoE, not just a cash proof, on SBA acquisitions of $3M or more. Seven things lenders should settle before October 1.
A year of clean bank reconciliations can coexist with overstated revenue. What each procedure actually asks, who performs it, and when a reconciliation is not enough.