These certifications are generally found in paragraph 9 of Section I (Additional Conditions) of the authorization. An SBA 159 form must be completed for each representative mandated by the borrower to help obtain financial assistance. This requirement applies to any person (or company) that charges a fee to the borrower as part of their application, especially lenders. When a borrower uses the services of a lawyer and an accountant, each borrower must complete a separate Form 159. Any agent paid directly by the lender and not by the borrower (directly or indirectly) is not required to complete Form 159. SBA requires a 100% payment and performance guarantee as well as project management risk insurance for all 7(a) loans for which more than $125,000 in SBA guaranteed revenue is used to directly finance construction. .