FVC2408. You Prepare Them, So What’s It’s Like to Review IRC 409A or ASC 718 Valuations? An Auditor and Valuation Reviewer’s Perspective to Help You and Your Clients

One of the most common types of valuation is for IRC 409A or ASC 718 purposes, typically of common stock for option granting purposes. While there have been many presentations about the technical merits of preparing these valuations, the goal of this session is to present the reviewer's perspective at top public accounting firms. This can help you prepare and appreciate audit reviews and ensure your documentation facilitates the review process.

Learning Objectives:

• Distinguish fair value measurements and working with specialist auditing standards.
• Identify common review perspectives of internal valuation specialists in the audit review process.