Business valuation reports by an ICAEW Chartered Accountant.

What the qualification tells you

An ICAEW Chartered Accountant brings professional accounting training to the analysis of financial records and business performance. The engagement must still match the practitioner’s relevant competence, independence and available evidence. A qualification is not a substitute for agreeing the right valuation scope.

From accounts to a considered value

Accounts are an important source, but accounting profit or net assets do not automatically equal business value. The work may need to examine sustainable performance, replacement costs, investment requirements, cash generation and the rights being valued. The report should make the reasoning understandable rather than simply present a headline number.

What to expect in the agreed deliverable

Before commissioning, identify the valuation date, business or shares, intended purpose and permitted users. Ask for the information sources, methods, significant assumptions and limitations to be explained. Where an adjustment materially changes the conclusion, the rationale should be visible. The precise content and depth follow the written engagement.

If you are searching for a certified business valuation

Explain what the recipient means by certified. They may require a signed report, a particular declaration, a specified professional qualification or a particular appointment procedure. We discuss those requirements before accepting the work. A report prepared by an ICAEW Chartered Accountant is not a valuation certified or approved by ICAEW itself.

Independence is considered before work begins

Disclose existing relationships and the other interested parties so conflicts can be assessed. Independence concerns the engagement and circumstances, not just the name on the report. Tell us if a buyer, lender, shareholder or another adviser will need to rely on the output.

Keep the work matched to your decision

For early sale planning, a commercial brief may be appropriate. A complex shareholding, formal dispute or specialist tax purpose can require a different instruction. A proportionate scope and organised records can help control cost without omitting analysis that the intended use requires.

Prepare your valuation enquiry

• Purpose, date and intended report recipients
• Any wording or qualification the recipient requires
• Financial records and ownership documents
• Known conflicts, specialist requirements and timetable

Discuss the scope and cost of an affordable valuation before commissioning work.