A practical guide. Learn when SBA lenders require a CPA comfort letter, what CPAs can and cannot verify, common lender requests, timelines, costs, and how to prepare your financials. This article explains when SBA lenders request a CPA comfort letter, what information CPAs are permitted to verify, how the process works, and what borrowers must prepare. It also clarifies the limits imposed by AICPA rules so you know exactly what is and isn’t allowed in SBA-related CPA letters