Suspect if anything, you might want to fund a small reserve for potential claw backs like mortgage bankers do for potential mortgage loan put-backs. I wouldn't assume your accountants would force you to change your accounting unless those became prevalent.
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Original Message:
Sent: 5/22/2020 10:37:00 AM
From: Brian Hoggatt
Subject: PPP fees
This morning, I heard that SBA has a 12-month clawback on the fees ... just in case they deem the loan borrower unworthy of the PPP loan or identify underwriting errors in that time period. If true, should the clawback delay, or otherwise impact, accounting recognition as income? (I have not yet confirmed what I heard.)