SOPredactedapplies to applications received from today. The reissued text (Information Noticeredactedlets the buyer commission the Quality of Earnings on a $3 million-plus acquisition and carry it to the lender, but the lender may not rely on it until one of its approved vendors has reviewed it, and a report prepared by or for the seller does not count. Practical effect for a searcher: commission the report before the LOI, scoped to Appendix 15 (cash proof for TTM and both fiscal years, tax reconciliation, add-backs tested against bank data, related-party items, concentration), with reliance to your lender written in, and write your offer on the number that survives. Two questions to ask any provider first: is this scoped to Appendix 15, and will you extend reliance to my lender in writing. The special issue covers buyers, lenders, and brokers: redacted. Happy to answer questions on the vendor-review mechanics.