Business Valuation Standards

ASA Business Valuation Standards


Issued by the American Society of Appraisers (ASA)

The Business Valuation Committee of the American Society of Appraisers develops and maintains these standards, which are expanded and updated periodically.


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Principles of Appraisal Practice and Code of Ethics


Issued by the American Society of Appraisers (ASA)

This document is published by the American Society of Appraisers and is applicable to all members of the Society, including members of the business valuation discipline.


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Statement on Standards for Valuation Services (SSVS) No. 1


Issued by the American Institute of Certified Public Accountants (AICPA)


The AICPA has published these standards as guidance for CPAs who provide business valuation services.


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NACVA/IBA Professional Standards


Issued by the National Association of Certified Valuation Analysts (NACVA) and Institute of Business Appraisers (IBA)


The National Association of Certified Valuation Analysts and Institute of Business Appraisers advance standards and rules of professional conduct for its members.

Note: These standards were combined after the publication of A Reviewers Handbook to Business Valuation, and are discussed separately in the book.


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IVSC International Valuation Standards


Issued by the International Valuation Standards Council (IVSC)


The International Valuation Standards Council publishes these professional standards for its members. Membership of IVSC is open to users, providers, professional institutes, educators and regulators of valuation services.

Note: These standards were released after the publication of A Reviewers Handbook to Business Valuation, and are not discussed in the book.


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CICBV Valuation Report Standards and Recommendations


Issued by The Canadian Institute of Chartered Business Valuators (CICBV)


The Canadian Institute of Chartered Business Valuators (CICBV) adheres to a standard of professional practice. People holding the Chartered Business Valuator (CBV) designation are recognized as having completed a comprehensive educational program and the practical experience requirements that are needed to address the challenging issues that typically arise when valuing any business.


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