ROSE Report: The Operational Decisions That Will Shape 2026

Issue 105 - The Operational Decisions That Will Shape 2026

SBA Orders All 8(a) Participants to Provide Financial Records — A Turning Point for the Program


On December 5, 2025, U.S. Small Business Administration (SBA) issued letters to all ~4,300 firms in the 8(a) Business Development Program, directing them to submit three years of detailed financial records; including bank statements, general ledgers, payroll registers, subcontract agreements, and more...
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When Is the Right Time to Change Your Accounting Software?


As companies grow, leaders eventually ask a familiar question: “Do we need a new ERP?”

It’s a reasonable question. Growth creates complexity. Complexity exposes limits. And modern systems promise control, insight, and scale...
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By Ted Rose May 20, 2026
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