The CARES Act authorized the Paycheck Protection Program (PPP), which has generated significant interest from small business owners. PPP loans are attractive to borrowers as the loan principal is forgivable under certain criteria. However, the lack of SBA guidance has drawn widespread criticism. Because of the program’s quick rollout, ambiguous language, & changing criteria, government scrutiny & oversight have increased. Many borrowers are struggling to use loan proceeds for allowable costs, accurately document fund use, & make business decisions, such as hiring staff or offering supplemental payrolls, to enhance the forgiveness of the loan in an environment of uncertainty and rapidly changing guidance.