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 GuideRequirement of CVA Charter HoldersPurpose
Practice Note (PN)Expected to complyTo ensure that CVA Charter holders adhere to high standards for ethics and professionalism
Guidance Note (GN)Comply or explain departureTo provide more clarity to CVA Charter holders on the application of professional and industry standards
Bulletin (BU)For InformationTo provide information on the developments within the profession, its potential impact, and ways CVA Charter holders can address such developments.

 

Practice Note

PN-001Minimum Requirements for Performing Valuations and Issuing Business Valuation Reports 
PN-002Minimum Disclosure Requirements for Summary Valuation Letters 

 

Guidance Note

GN-001Impact of IFRS 16 on Valuation Analysis 

 

Bulletin

BU-001Important Consideration Regarding the Impact of IBOR Reform on Valuations
BU-002Considerations Regarding Impact of IFRS 16 on Calculation of Discount Rates
BU-003Key Updates of IVS Effective January 2025
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