Professional Standards

CapVal-American Business Appraisers, LLC business valuation professionals subscribe fully to the following set business appraisal professional standards (“Standards”):

  • the Uniform Standards of Professional Appraisal Practice (“USPAP”) as promulgated by the Appraisal Foundation;
  • the Principles of Appraisal Practice, Code of Ethics, and Business Valuation Standards (the “ASA BV Standards”) as promulgated by the American Society of Appraisers;
  • the Business Appraisal Standards (the “IBA Standards”) and Code of Ethics of The Institute of Business Appraisers;
  • the Standards of the National Association of Certified Valuators and Analysts (“NACVA”);
  • the Statement on Standards for Valuation Services – Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (“SSVS” or the “AICPA BV Standards”) of the American Institute of Certified Public Accountants (“AICPA”); and
  • Business appraisal and related standards of the United States Internal Revenue Service and the United States Department of Labor.