The (Canadian Institute of Chartered Business Valuators) recently updated its Valuation Practice Standards , which officially went into effect on January 1, 2026 . A key part of these updates is Practice Standard No. 110 (PS 110) , which focuses on report disclosure and emphasizes that reports must be tailored to the specific needs of the engagement and its users.
: Provide a clear statement of the value reached based on the calculation procedures performed. Guidance on "Draft" Reports Download chcb cbv
A Calculation Valuation Report is a written communication providing a conclusion on the value of shares or assets, typically involving less detailed review and analysis than Comprehensive or Estimate reports. : Provide a clear statement of the value
: Members can download Practice Inspection Checklists to ensure all disclosure requirements are met. : A statement that the purpose of the
: A statement that the purpose of the draft is to obtain comments on errors or omissions. Resources for Members