One of the signature provisions of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), signed into law by President Donald J. Trump on March 27, 2020, was the Paycheck Protection Program (“PPP”), which was designed to incentivize small businesses to keep employees on their payroll during the COVID-19 pandemic when businesses might otherwise be forced to furlough or lay off employees. Subsequent developments from the Small Business Administration and the Secretary of the Treasury, Steven Mnuchin, have put businesses on alert that that may, or perhaps even will, be audited to verify that they met all of the qualifications for the PPP.