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Accounting and Corporate Regulatory Authority

Business valuation resources

Enhance your expertise with resources that cover practical guidance, expert analysis and market-wide trends.

Last updated 15 July 2026

Practice Guides

Practice Guides help business valuation professionals maintain the highest standard of delivery. They also provide stakeholders and regulators with information on:

  • Key developments in the profession; and

  • Expectations of CVA holders

The table below explains the three types of Practice Guides.

Types of Practice Guides

Type

Requirement of CVA holders

Purpose

Practice Note (PN)

Expected to comply

To ensure that CVA holders adhere to high standards for ethics and professionalism

Guidance Note (GN)

Comply or explain departure

To provide more clarity to CVA 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 holders can address such developments

Download published practice guides

Practice Notes

Number

Title

PN-001

Minimum Requirements for Performing Valuations and Issuing Business Valuation Reports [PDF, 116 KB] 

PN-002

Minimum Disclosure Requirements for Summary Valuation Letters [PDF, 134 KB] 

Guidance Notes

Number

Title

GN-001

Impact of IFRS 16 on Valuation Analysis [PDF, 427 KB] 

Bulletins

Number

Title

BU-001

Important Consideration Regarding the Impact of IBOR Reform on Valuations [PDF, 100 KB]

BU-002

Considerations Regarding Impact of IFRS 16 on Calculation of Discount Rates [PDF, 193 KB]

BU-003

Key Updates of IVS Effective January 2025 [PDF, 261 KB]

BU-004

Addressing Challenges in Valuing Pre-Revenue or Loss-Making Companies [PDF, 269 KB]

Thought Leadership Articles

Access expert insights and in-depth analysis on business valuation practices, emerging industry trends, and critical topics.

This includes ESG considerations, intangible asset valuation, and regulatory developments.

Download published thought leadership articles

Intangibles Disclosure Framework

Use the IDF to report your company's intangible assets like patents and brand value to stakeholders.

Public Consultations

Access current and past public consultation papers about business valuation standards and practices.

This includes summaries of responses from the business valuation community and industry stakeholders on proposed developments.

View published public consultation papers

Published consultation papers

Title

Closing Date

Public Consultation on Intangible Asset (IA) Valuation Guidelines

12 September 2025