Built to be inspected.

Professional standards

AICPA SSVS — Statement on Standards for Valuation Services

All conclusions of value reports comply with AICPA SSVS No. 1, including detailed-report and summary-report deliverable formats.

USPAP — Uniform Standards of Professional Appraisal Practice

USPAP-compliant deliverables for engagements where USPAP applies, including gift- and estate-grade business valuations and litigation-support work.

AICPA Accounting and Valuation Guide for PE/VC Investments

The AICPA Guide (2019, with subsequent updates) is our default reference for portfolio valuation methodology; deviations are documented case-by-case with rationale.

IPEV Valuation Guidelines

The International Private Equity and Venture Capital Valuation Guidelines (most recent edition) are referenced for cross-border engagements and for funds that have committed to IPEV in their LPA.

PCAOB AS 2501 — Auditing Accounting Estimates, Including Fair Value Measurements

Workpaper files are built to interface with the auditor’s procedures under PCAOB AS 2501 (effective for audits of fiscal years ending on or after December 15, 2020).

Practitioner credentials

ASA — Accredited Senior Appraiser, Business Valuation

Members of the engagement teams hold the ASA in Business Valuation, granted by the American Society of Appraisers.

CFA Charterholder

Engagement leads include CFA charterholders, with continuing education compliance maintained on rolling cycles.

ABV — Accredited in Business Valuation (AICPA)

The ABV credential is held by AICPA-credentialed practitioners on engagements with significant tax-grade or compliance-grade work.

Data handling

SOC 2 Type II

Independent audit of security, availability, confidentiality, and privacy controls. SOC 2 Type II report available under NDA upon engagement scoping. (Demo build placeholder — replace with current report dates and audit firm name.)

Encrypted file exchange

All client documents are exchanged over encrypted channels (TLS 1.3 in transit; AES-256 at rest). Access is segregated per engagement; audit logs are retained for the standard professional records-retention period.

Information barriers

Where the firm acts on adjacent engagements (e.g., two competing GPs in the same vertical), formal information barriers are established and documented before scope is signed.

Cert numbers, registrar dates, and SOC 2 audit firm names are placeholders in this build and need to be replaced with current values before publication.