Not sure if this helps, we've been watching this evolve and new guidance will come out even after this: https://www.cpa.com/news/aicpa-coalition-recommends-ppp-applicants-use-g...
There is also this FAQ from the Treasury https://home.treasury.gov/system/files/136/Paycheck-Protection-Program-F...

Ryan, you actually work for an M&A firm, not a CPA firm so are you asking this for a prospect or client looking to sell their firm in the next 5 years?

Our Excel contributor David Ringstrom who basically has All of the Excel copy on our site going back for several years. Every Excel article you see on our site will be from him, he is a CPA and teaches courses on all aspects of practical and technical Excel use

Our guidelines are clear on this on the Community page.

You should also post this on AccountingWEB.co.UK

Thank you for the question, and it's a good one. While I'm certain many in our audience can answer aspects of this for you, we also have a running blog series called Starting from Scratch (https://www.accountingweb.com/content/starting-from-scratch) that could be of use to you. All the best!

Lee, you may want to post this as a separate question. It could elicit more responses.

Could you form this question a bit more clearly? It is clear you are trying to protect the companies involved, but in doing so what you want to know is not. Thank you.

Thank you for your note, Denis. I believe our regular contributor and Excel expert David Ringstrom can best answer this for you.

Hi Moffat
You should view this Startup in Practice Guide
https://www.accountingweb.com/resources/welcome-to-the-accountingweb-sta...