As the market for small business acquisitions continues to grow, the U.S. Small Business Administration (SBA) is introducing new due diligence requirements for certain transaction types. Beginning October 1, 2026, a Quality of Earnings (QoE) analysis is required for many larger SBA 7(a) acquisition loans, adding a new layer of financial review to the underwriting process. For buyers, lenders and advisors, understanding these requirements and planning ahead will be critical to keeping transactions on track. redacted