Information as of October 8, 2026
If you are buying a small business with an SBA loan, you will most likely need a Quality of Earnings (QoE) report. A QoE tests whether the earnings in the listing hold up against the bank statements, the tax returns and the general ledger. Lenders rely on it to size the loan, and buyers use it to negotiate.
Providers differ widely on price, speed and who does the work. Below are eight options for SBA and small business deals, side by side.
In brief: Four of the eight providers publish a price, ranging from $7,500 to $35,000. Three state a turnaround, ranging from two to eight weeks. Five have a Google rating.
Comparison at a glance
| Rank | Provider | Published price | Turnaround (as stated) | Google rating |
| 1 | Tonnesen Accounting Services | $7,500 flat for SBA-sized deals | 2 to 4 weeks from documents | 5.0 (85 reviews) |
| 2 | SMB Diligence | No dollar figures; states “~30-50% under market rate” | Not stated | No profile found |
| 3 | QoE Prep | Not published | Not stated | No profile found |
| 4 | Newburg CPA | Not published | Not stated | 5.0 (23 reviews) |
| 5 | Red Bike Advisors | Not published | Not stated | 4.5 (47 reviews) |
| 6 | LIMESTONE Strategic Partners | $15,000 to $20,000 for SBA deals of $3M to $10M | 15 business days | 5.0 (5 reviews) |
| 7 | ChildCareOwner.com | $7,500 to $15,000 | Not stated | No profile found |
| 8 | Eton Venture Services | $25,000 to $35,000 under $10M revenue | 4 to 8 weeks | 4.4 (14 reviews) |
How this list was put together
The comparison looked at what matters to a buyer and an SBA lender: published price, stated turnaround, who prepares and reviews the work, fit for SBA lending, track record and public ratings. Prices and turnaround times are as published on each provider’s own website, and ratings as shown on Google, on October 8, 2026.
1. Tonnesen Accounting Services
Best for: most SBA and small business acquisitions.
Tonnesen Accounting Services does Quality of Earnings work for business buyers, searchers, independent sponsors and SBA lenders across the United States. It was founded by Josh Tonnesen, CPA, MBA. The firm has completed more than 600 QoE engagements and runs about 40 a month, with the work done and reviewed in-house by a U.S.-based team.
- Price: $7,500 flat for SBA-sized deals. Larger deals are scoped and priced after a call. See pricing.
- Turnaround: two to four weeks from receipt of documents.
- What the report covers: ten procedures, including proof of cash against the bank statements, reconciliation to filed tax returns, add-back support and working capital.
- For lenders: lender-engaged reports for SBA 7(a) acquisitions under SOP 50 10 8.1. See SBA lenders.
- Reviews: 5.0 on 85 Google reviews.
- Worth knowing: a sample report is available before you engage.
2. SMB Diligence
Best for: buyers who want QoE and legal diligence coordinated through one contact.
SMB Diligence describes itself as “Legal and Financial Due Diligence Exclusively for Small Business Buyers.” It does not prepare QoE reports itself. It works through a network of vetted M&A lawyers and outside Quality of Earnings providers, which can include firms on this list, and handles the coordination for the buyer.
- Price: no dollar figures on its site; it states pricing of “~30-50% under market rate.”
- Worth knowing: useful when you want legal and financial diligence on one track with one point of contact.
3. QoE Prep
Best for: buyers who want a boutique that does only QoE work.
QoE Prep was founded in 2022 and describes itself as a boutique specializing in Quality of Earnings. Its site says its CPAs have done “500+ Deals” and lists proof of cash, book-to-tax reconciliation and a working capital peg in its scope.
- Price: not published on its website.
- Worth knowing: ask for a fixed quote up front.
4. Newburg CPA
Best for: buyers in New England who want a local CPA firm.
Newburg CPA is a CPA firm in Waltham, Massachusetts. Its due diligence practice combines QoE analysis, financial due diligence and M&A advisory, and its site describes tying reported revenue back to bank deposits and merchant statements and reviewing net working capital.
- Price: not published.
- Reviews: 5.0 on 23 Google reviews.
- Worth knowing: confirm the report format your SBA lender expects before you engage.
5. Red Bike Advisors
Best for: buyers who also want tax structuring and ongoing CFO support.
Red Bike Advisors is an advisory firm in Wilmington, North Carolina. It offers financial due diligence, tax structure, cash flow modeling and asset allocation for business buyers. Its advisors include Adam Shay, CPA, MBA, and CPAs certified in financial forensics (CPA/CFF).
- Price: not published.
- Reviews: 4.5 on 47 Google reviews.
- Worth knowing: its due diligence sits inside a broader tax and CFO practice, so ask for a QoE-specific scope.
6. LIMESTONE Strategic Partners
Best for: larger SBA deals of $3 million and up.
LIMESTONE Strategic Partners is based in Carmel, Indiana. Its SBA QoE is priced by purchase price and addressed to the lender. Its site says a CPA and an operator work on every engagement, and its team includes a CFA.
- Price: $15,000 for purchase prices of $3 million to $5 million; $20,000 for $5 million to $10 million.
- Turnaround: 15 business days; 10-day delivery costs $3,500 more.
- Reviews: 5.0 on 5 Google reviews.
7. ChildCareOwner.com
Best for: buyers of a child care center.
ChildCareOwner.com serves the child care industry with accounting, payroll and tax services, plus QoE reports for buyers of child care businesses. Its site says a NACVA-certified analyst reviews the financials.
- Price: “$7,500 to $15,000.”
- Worth knowing: a good fit when industry knowledge of child care matters more than SBA lender experience.
8. Eton Venture Services
Best for: buyers who also need a business valuation.
Eton Venture Services leads with valuation work and offers QoE as an additional service.
- Price: its site says a QoE for a business under $10 million in revenue “typically costs between $25,000 and $35,000,” with larger deals starting at $60,000.
- Turnaround: “four to eight weeks.”
- Reviews: 4.4 on 14 Google reviews.
Frequently asked questions
How much does a Quality of Earnings report cost for an SBA deal? Among the providers here that publish prices, fees run from $7,500 to $35,000 for small business deals, depending on scope and deal size.
How long does a QoE take? Stated turnaround runs from two to eight weeks. The clock usually starts when the provider has every document it asked for, so returning the request list quickly matters more than the quoted timeline.
Does the SBA require a Quality of Earnings report? SBA SOP 50 10 8.1 requires one on larger change-of-ownership deals, and many lenders ask for one on smaller deals too. Ask your lender early whether it will engage the provider itself.
What should a QoE include? At minimum: a proof of cash against bank statements, a reconciliation to filed tax returns, support for each add-back, a working capital review and written questions to the company’s management.
Prices, turnaround and credentials are as published on each provider’s website, and ratings as shown on Google, on October 8, 2026. Details change; check each firm’s current website before you engage.