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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.

: Explicitly state the purpose of the report and identify the intended users to ensure the level of detail is appropriate. Download chcb cbv

AI responses may include mistakes. For legal advice, consult a professional. Learn more Exposure Drafts - CBV Institute : Explicitly state the purpose of the report

According to , any draft report must include specific warnings to prevent misuse. Your write-up should include: Learn more Exposure Drafts - CBV Institute According

: Members can download Practice Inspection Checklists to ensure all disclosure requirements are met.