Professional Standards
The NACVA Standards Board (SDB) is in the process of updating the “Business Valuation/Appraisal StandardsComparison Chart” and the “International Business Valuation/Appraisal Standards Comparison Chart” (hereinafter referred to collectively as the “Standards Comparison Charts”). As part of this updating process, the SDB has issued preliminary drafts of the Standards Comparison Charts (Effective December 1, 2021) that were reviewed and approved by members of the Executive Advisory Board (EAB). The SDB issued these Standards Comparison Charts as drafts due to the fact that at least one valuation professional organization (VPO) will be issuing updated standards in the very near future. In addition, the SDB has distributed copies of the draft Standards Comparison Charts to each of the VPOs presented within the draft Standards Comparison Charts, as well as other domestic and international appraisers within the business valuation community, for their review and comments to ensure the accuracy of the reported information.
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Business Valuation/Appraisal Standards Comparison Chart— Draft Effective December 1, 2021 |
International Business Valuation/Appraisal Standards Comparison Chart— Draft Effective December 1, 2021 |
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Status Update of NACVA’s Adoption of the Exposure Draft of the Revised International Glossary of Business Valuation Terms—September 24, 2021 |
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Industry Standards and Ethics Video Bulletin
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Standards FAQs Compilation of FAQs providing guidance from NACVA’s Standards Board. |
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Standards Q&A Hotline Answers to your questions the Professional Standards. |
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Business Valuation Standards Resource Tools Exclusive NACVA | GACVA member benefit |
Professional Standards Downloads
Business Valuation/Appraisal Standards Comparison Chart (PDF – 1/1/2020)
Business Valuation/Appraisal Standards Comparison Chart (PDF – 1/1/2018)
International Business Valuation/Appraisal Standards Comparison Chart (PDF – 1/31/2020)
International Business Valuation/Appraisal Standards Comparison Chart (PDF – 1/31/2018)
NACVA’s New Professional Standards (PDF) (Effective June 1, 2017)
NACVA’s Professional Standards Frequently Asked Questions (PDF)
NACVA's Professional Standards (PDF) (Revised to include Review Standards) (Effective August 1, 2015)
NACVA and IBA Memberships Ratify Standards Unification (Effective June 1, 2011)
NACVA's Professional Standards (PDF) (For engagements accepted on or after June 1, 2011)
NACVA's Professional Standards (Word) (For engagements accepted on or after June 1, 2011)
Summary of Changes to NACVA's New Standards (PDF) (Effective June 1, 2011)
NACVA's Standards Announcement (PDF) (For valuations performed after January 1, 2008 and prior to June 1, 2011)
Summary of Changes to NACVA’s Standards (PDF) (Effective January 1, 2008)
NACVA's Professional Standards—Effective January 1, 2008 (PDF) (For valuations performed after January 1, 2008 and prior to June 1, 2011)
NACVA Professional Standards (PDF) - Effective May 31, 2002 (For valuations performed prior to December 31, 2007)
- Ethics for Valuators...What You Don't Know Can Hurt You
- Economic Recovery’s Effect on Ethics
- Someone Has Filed a Complaint Against You With NACVA…Now What?
- Professional Oversight—NACVA's Monitoring Process
- Business Valuation is NOT the Unauthorized Practice of Law
- Integrity—Ethics Oversight Board Message
- How Well Do You Know Our General and Ethical Standards?
- Ethics in Cyber Security: WWW in Reference to Cyber Security Does Not Mean What You Think!
- Have You Seen NACVA’s General and Ethical Standards?
- Value of Professional Standards and Ethical Behavior
- The Next Generation of Ethical Leadership
- Key Ethical Considerations for Forensic Accountants/Expert Witnesses
- Do Ethical Principles Matter in a Business Valuation?
Recommended Training
Industry Standards and Ethics
Current Update in Valuations
Report Writing: Review and Analysis
Litigation Report Writing Workshop
Best Practices in Business Valuation—A Practical Approach to Advanced Issues and Applications
Other Resources
NACVA's Ethics Policies and Procedures (PDF)
NACVA Certificant Complaint Form
IRS Business Valuation Guidelines (PDF)
International Glossary of Business Valuation Terms
Institute of Business Appraisers
Institute of Business Appraisers (Effective January 1, 2021)
