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August 21, 2025 11 mins

For Canadian business owners navigating the sale or purchase of a company, a Quality of Earnings (QoE) report can be a powerful tool. This detailed financial analysis examines the sustainability and quality of a company’s earnings, often playing a key role in mergers, acquisitions, or investment decisions. However, producing or requiring a QoE report isn’t always necessary or prudent. Here’s a guide for Canadian business owners on when to forego this step.

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