Practice Guide 

Practice Guides help BV professionals maintain the highest standard of delivery. They also provide stakeholders and regulators information on key developments in the profession, and expectations of CVAs. 

The table below shows the various types of Practice Guides: 

Practice Guide Requirement of CVA Charter Holders Purpose
Practice Note (PN) Expected to comply To ensure that CVA Charter holders adhere to high standards for ethics and professionalism
Guidance Note (GN) Comply or explain departure To provide more clarity to CVA Charter holders on the application of professional and industry standards
Bulletin (BU) For Information To provide information on the developments within the profession, its potential impact, and ways CVA Charter holders can address such developments.


Practice Note

PN-001 Minimum Requirements for Performing Valuations and Issuing Business Valuation Reports (PDF, 115KB)
PN-002 Minimum Disclosure Requirements for Summary Valuation Letters (PDF, 134KB)


Guidance Note

GN-001 Impact of IFRS 16 on Valuation Analysis (PDF, 426KB)



BU-001 Important Consideration Regarding the Impact of IBOR Reform on Valuations (PDF, 99.2KB)
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