Archive 2011-34: How to Review a Valuation Analysis and Report




How to Review a Valuation Analysis and Report

Webinar 34 Broadcast Date: Wednesday, February 16, 2011

Speakers: Jim Hitchner, CPA/ABV/CFF, ASA, Moderator with Mark Kucik, CPA, CVA, CM;AA

The main highlight of this session is the issuance and detailed discussion of a USPAP compliant sample valuation/appraisal review report that also includes a review of compliance to USPAP and the AICPA’s SSVS No. 1. We will also discuss and present a checklist for a USPAP review analysis and report and checklists for an AICPA SSVS No. 1 valuation and detailed report. You will learn just about everything you ever wanted to know about reviewing a valuation and report.

Learning Objectives:

  • Using the sample review report handout, the participant will learn what needs to go into a USPAP Standard 3 appraisal review analysis and report
  • The participant will learn how to review and report on USPAP and SSVS No. 1 compliance
  • The participant will learn how to use compliance checklists for USPAP and SSVS No. 1

Webinar Outline:

  • When and how to perform a valuation/appraisal review
    • Development of a valuation
    • Reporting of a valuation
    • Litigation
    • Non-litigation
    • Internal
    • USPAP compliance
    • AICPA SSVS No. 1 compliance
  • When and how to use USPAP-compliant Standard 3 Appraisal Reviews
    • USPAP compliance
    • AICPA SSVS No. 1 compliance
  • Length and structure of valuation/appraisal review reports
  • What goes in a valuation/appraisal review report
    • Scope of work
    • Intended use and users
    • With and without a separate opinion of value
      • Proper language
      • Improper language
    • CARAR
      • C ompleteness
      • A dequacy
      • R elevance
      • A ppropriateness
      • R easonableness
    • Ethics compliance
    • Assumptions and limiting conditions
    • Representation/certification
  • What should NOT go into a valuation/appraisal review report

Handouts include a sample USPAP compliant appraisal review report for USPAP and SSVS No. 1 compliance along with checklists.

Included in this downloadable package are:

  • Audio/Video file
  • Webinar transcript
  • Original Webinar handouts

The archived webinar package is an Adobe Presenter PDF file that allows you to view the video of the webinar with the synced audio so that you see the presentation just as it was presented “live.” The Presenter format also allows for easy navigation through the webinar so you can quickly go to a specific section in the presentation. The handout materials are included in the file. To view the Webinar Presenter file, you must have Adobe Reader software version 9 or higher. You can download the free current version of Adobe Reader at Please note that CPE is only available for live webinar broadcasts.

Additional information

Weight 0.00 oz