Business Valuations: Writing the Report

Author: Robert K Minniti

This online course provides valuation professionals, accountants, and litigation support practitioners with a practical, step by step framework for drafting clear, defensible, and standards compliant business valuation reports. As valuation analyses become more complex and face increasing scrutiny from regulators, courts, and opposing experts, it is essential to understand how to structure a report, present findings persuasively, and document the facts supporting a conclusion of value.

Participants will explore best practices for report organization, narrative clarity, citation of sources, and integration of valuation methodologies. The course reviews required report elements under NACVA, AICPA, and USPAP valuation standards; discusses how to format supporting schedules; and highlights techniques for strengthening credibility and defensibility in depositions, arbitration, and trial settings. Real world examples help attendees understand how to communicate valuation results effectively to clients, attorneys, judges, and other stakeholders.

Publication Date: April 2026

Designed For
This course is ideal for professionals responsible for preparing, reviewing, or defending business valuation reports.

Topics Covered

• Overview of valuation‑report writing and professional expectations
• Core components and structure of a valuation report
• Integrating valuation methodologies and supporting schedules
• How to research, obtain, and cite valuation data effectively
• Professional standards (NACVA, AICPA, USPAP) governing valuation reports
• Formatting, narrative clarity, and presentation best practices
• Building defensible reports for litigation, arbitration, and regulatory examination

Learning Objectives

• Identify the fundamental requirements for documenting the facts supporting a conclusion of value
• Recognize the professional standards applicable to valuation‑report writing, including NACVA and AICPA guidance
• Identify effective ways to present and format valuation information within a report
• Determine the information required to be included in a valuation report
• Apply best practices for organizing, citing, and supporting valuation analyses and conclusions

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
None

Advance Preparation
None