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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.

: Define the standard being used (e.g., Fair Market Value). 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. Download chcb cbv

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