Most business owners hear from their accountant once a year, in the spring, when the return is due. By then the year is over. The decisions that shape your tax bill, like how much to pay yourself, when to buy equipment, or whether to make a retirement contribution, were made months earlier without anyone looking at the tax side. That isn't a criticism of anyone's accountant. It's how the traditional model works: you bring in your records, we prepare the return, and we report

By Kevin Black, CPA, CIA, CISA | EC Barrett | October 2026 Most growing companies reach a point where the owner or CFO can no longer see every process firsthand. That is usually the moment internal audit starts paying for itself. In the early years, oversight is personal. Leadership approves the big payments, knows every customer, and can spot a problem by walking the floor. As the company adds locations, systems, employees, and lenders, that informal oversight stops scal

Starting October 1, 2026, SBA 7(a) lenders must obtain an independent quality of earnings (QoE) report on business acquisitions and expansions with a purchase price of $3 million or more. The requirement comes from SBA SOP 50 10 8.1, the updated lending rulebook for the 7(a) and 504 programs. For years, a QoE was a "nice to have" on SBA deals. Now it is a condition of the loan, and the QoE's earnings figure feeds directly into the lender's debt service coverage test. That mak