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If your company holds an SBA 8(a) AA certification, December 2025 quietly changed the rules—and missing the details could cost you your status. Many firms assume this only applies once you’ve won a contract. It doesn’t. And the deadline is closer than most business owners realize. On this episode of Become Sensible, we break down the new SBA 8(a) AA financial audit requirements that went into effect in December 2025. We cover exactly what documents the SBA now requires, why general ledger data must be submitted in CSV format, and how the agency is using multi-year financial reviews to assess continued economic disadvantage. We also walk through common bookkeeping mistakes that trigger red flags, even when there’s no fraud involved, and explain why profit & loss statements alone are no longer enough. If you want to protect your 8(a) AA certification and remain eligible for future contracts, this episode is essential listening. Connect Follow me, Fiona Nguyen, on LinkedIn: / fionahnguyen Learn more about Balannx: https://balannx.com/ Timestamps 0:00 – Intro 1:24 – New SBA 8(a) AA audit requirements explained 2:10 – Why audits apply even if you haven’t won a contract 2:48 – CSV general ledger uploads and multi-year lookbacks 3:42 – Real example: how bookkeeping errors trigger SBA issues 5:26 – Owner equity, loans, and personal net worth risks 6:00 – Zero-revenue years and undocumented transfers 7:24 – Why profit & loss and balance sheets must align 7:50 – January 19 deadline and consequences of noncompliance 8:12 – When to bring in professional help before submitting