CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

Business Valuation: Due Diligence, Guidance, Review, and Standards

  • CPA/ABV
  • CMA
  • CPA (US)
  • CVA
  • CFA
  • EA
  • Tax Preparer
  • CTEC
Business Valuation: Due Diligence, Guidance, Review, and Standards

1.5 Credits

$15

Subject Area

Taxes

Webinar Qualifies For

1.5 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00736-21-O)

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0687)

1.5 CPE credit for Certified Management Accountants (CMA)

1.5 PL credit for Chartered Financial Analyst (CFAs)

1.5 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

1.5 CPD credit (Verifiable) for CPA/ABV

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00736-21-O)

1 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00736-21-O)

1.5 General Educational credit for Tax Professionals / Bookkeepers / Accountants

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Course Description

It’s imperative that the business appraisers gently but persuasively and forcefully back up the need, skillset and value of the, well before the final business valuation report is even in draft form.

Once the defining elements of the business valuation engagement have been ironed out and solidified in a signed engagement letter and the retainer has been paid to the business appraiser, the next step is the first substantive step in the business valuation procedure - that being the due diligence phase.

The analytical process of an appraisal engagement requires the collection and review of data expected to be relevant to the valuation.  The initial information request is likely to be augmented as the due diligence process progresses.

With divergence in practice and varying sources of guidance, business valuation can often seem daunting. There are a number of places in the Internal Revenue Code, the Treasury Regulations and published rulings that set forth requirements when valuing an asset or interest for tax purposes.

In this CPE webinar we will provide you with the detailed discussion you need on the various business valuation standards that have been promulgated by the Appraisal Standards Board as well as several appraisal trade associations.

Major topics covered in this online CPE webinar:

  • Due diligence phase.

o   Information gathering process.

o   Role of the estate planner.

o   The site visit - the management interview.

  • Business valuation guidance.

o   Treasury Regulations - Rev. Rul. 59-60.

  •  Introduction of business appraisal review.

  • Business valuation standards.

Learning Objectives

  • To determine the importance of the information collection and due diligence phase
  • To determine estate planner’s critically important role in the due diligence phase, the site visit and the management interview.
  • To discuss the major sources of business valuation tax guidance, including Rev. Rul. 59-60; relevant IRC Secs., including 170, 2031, 2512, 6501 and 6695A; Treasury Regulations under IRC Secs. 170, 2031, and 2512; the Uniform Standards of Professional Appraisal Practice (USPAP).
  • To review the principles of business valuation report review.
  • To explore the valuation standards promulgated by the American Society of Appraisers (ASA), American Institute of Certified Public Accountants (AICPA), National Association of Certified Valuation Analysts (NACVA), and the CBV Institute (Canada).

Who Should Attend?

  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent