From a CCBN bank: 

Forgiveness is discussed in the following sections on the PPP – IFRN FINAL:
                a.) Section O starting Page 13
Forgiveness is discussed in the following sections on the PPP – IFRN FINAL (Addtl) –  for self-employed and independent contractors:
                a.) Section F starting Page 11
 
The clause that has merited attention on our side is the following from the PPP –IFRN FINAL on Page 13-14:
 
That is, the borrower will not be responsible for any loan payment if the borrower uses all of the loan proceeds for forgivable purposes described below and employee and compensation levels are maintained.
 
Our interpretation is that the number of employees can’t be reduced and no reduction in their compensation at the time of funding thru the 8 week period.  They could hire more or give raises if they chose.  Hence the borrower need for a current employee list/with salaries to track against.