The figures, tied out.The judgment, yours.
MarQofE prepares the quality-of-earnings work, each adjustment with its source. A professional decides and signs.
Read by lenders.
SampleCardinal Comfort Systems (fictional)
Bank statements 24 of 24 months
Revenue deposits17,390,807
Booked revenue18,096,573
To owner, 23 Dec 202545,000
Proof of cash96.1%
Books to returns, FY2025
Payroll register
Owner’s W-2232,000
Payroll taxes17,748
401(k) match9,280
Ledger
Lease, the seller’s LLC
Base rent, §4.1168,000
Paid monthly14,000
Adjusted EBITDA, FY2025
Decision record
Decisions are added, never edited. As in any model, blue is what a person entered; the Δ is computed, never typed.
Gray: tied to sourceOrange: needs judgmentBlue: your call
Reviewed and signed byPrepared using Marbrook. Marbrook is a tool; it is not the author of this report.
It won’t go quiet on a guess.
Take out one bank statement and the proof of cash stops: not established, 23 of 24. It asks for March instead of estimating it. Every threshold says whose number it is.
24 of 24 statements
95% line: house default
Requested: Truist statement, March 2025. Asked today. When it arrives, the proof runs again.
Made for the firm that signs. Legible to the lender who reads.
QoE and transaction-advisory firms
The baseline, the tie-outs and the proof of cash arrive prepared. Partner time goes to the judgment.
CPA firms adding a QoE line
Requests that keep their age and close when documents arrive. Workpapers prepared for your review.
Lenders and credit officers
You receive the QoE; you don’t run it. Each adjustment shows its source, gaps show their denominator, and a refusal replaces a guess.
7(a) acquisitions priced at $3M or more now need a cash proof.
From October 1, 2026, SBA SOP 50 10 8.1 requires a QoE with a cash proof (bank statements to income statement to tax return, trailing twelve months plus two fiscal years) on 7(a) acquisitions with a purchase price of $3M or more. MarQofE prepares the workpapers; a professional reviews and signs.
Source: SBA SOP 50 10 8.1, Appendix 15 (issued Aug 14, 2026). Owner buyouts and ESOPs are exempt.
Messy books are where a fixed fee goes underwater.
Firms price cash-basis books at 20-50% more, and one describes $8,000 engagements turning into $15,000. Rebuilding the baseline is the work MarQofE prepares.
Sources: BD Emerson, Quality of Earnings Report Cost (accessed Oct 2026); Bedrock QoE, Quality of Earnings Report Cost (Mar 2026).
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