This work explores quantitative boron depth profiling in the top first nanometer using dynamic secondary ion mass spectrometry (SIMS). Dynamic SIMS measurements were performed with a magnetic sector CAMECA IMS Wf/SC Ultra, using extremely low impact energy O2+ (below 250 eV) sputtering. It was concluded that the modification of quantification protocol by the creation of a surface transient curve can provide a tool for the accurate characterization of low energy implantation wafers, including boron, under extremely low energy sputtering conditions with an oxygen beam.