Introduction and scope
The intent of the reporting compliance checklists is to provide the practitioner with nonauthoritative guidance to follow the reporting requirements as defined in Statement on Standards for Valuation Services, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, (“VS Section 100” or “SSVS”) published by the American Institute of Certified Public Accountants.
If the practitioner elects to use these reporting compliance checklists, they must be used in conjunction with VS Section 100 in order to