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.

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

According to , any draft report must include specific warnings to prevent misuse. Your write-up should include: