Statement on Standards for Valuation Services (SSVS)/ VS Section 100 Toolkit

Terms and Conditions for Readers

Notice to Readers

FVS sample engagement letters, checklists, and sample reports are designed as educational and reference material for members of the FVS Section and others interested in the subject. They do not establish standards or preferred practices.

Although much thought and effort have gone into the development of these tools, they are subject to change. These tools are issued as drafts only, and you retain responsibility for their final content. Please review them carefully and make any changes necessary for your specific use.

Terms of Use

Access to the VS Section 100 Toolkit is available with free AICPA account registration. The materials on this landing page do not establish preferred practices or standards and professional judgment should be exercised by the practitioner.

The VS Section 100 Toolkit was created by and copyrighted to the American Institute of Certified Public Accountants, which reserves all rights. Except in the context of performing client services, reproduction, redistribution, republication, or resale of this product by the member granted access is prohibited. Should the AICPA omit or decline to enforce any aspect of these terms of use at any given time or instance, such nonenforcement does not constitute and should not be construed as a waiver of the AICPA’s rights as to any other or future instance. For more information about the terms of use for the VS Section 100 Toolkit or to request permission for a use which exceeds these limitations, or for licensing and rights, email copyright-permissions@aicpa-cima.com.

*Non-AICPA members should verify with their state boards of accountancy for regulations that state that CPAs must comply with VS sections 100 and 9100.