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II. GENERAL AND ETHICAL STANDARDS
A. Integrity and Objectivity
B. Professional Competence
C. Due Professional Care
D. Understandings and Communications with Clients
E. Planning and Supervision
F. Sufficient Relevant Data
G. Confidentiality
H. Acts Discreditable
I. Client Interest
J. Documentation
K. Financial Interest
III. SCOPE OF SERVICES
A. Applicability
B. Valuation Services
1. Valuation Engagement
2. Calculation Engagement
C. Other Services
D. Jurisdictional Exception
IV. DEVELOPMENT STANDARDS
A. General
B. Expression of Value
C. Reliability of Data
D. Scope Limitations
E. Use of Specialist
F. Approaches and Methods
G. Identification
H. Fundamental Analysis
V. REPORTING STANDARDS
A. General
B. Form of Report
C. Contents of Report
1. Detailed Reports
2. Summary Reports
3. Calculation Reports
4. Statement that the Report is in Accordance with NACVA Standards
D. Litigation Engagements Reporting Standards
VI. BUSINESS VALUATION REVIEW
A. Applicability
B. General
1. Types of Opinions
VII. REVIEW ENGAGEMENT DEVELOPMENT STANDARDS
A. Identification
B. Fundamental Analysis
VIII. REVIEW ENGAGEMENT REPORTING STANDARDS
A. General
1. An Introduction
2. An Opinion
3. If Outside the Business Valuation Review, the Member Develops His or Her Own Conclusion of Value or Calculated Value
4. Business Valuation Review Assumptions and Limiting Conditions
5. Sources of Information Relied Upon by the Member
6. Representation of the Member
7. Appendix and/or Exhibits
8. Qualifications of Member
IX. INTERNATIONAL GLOSSARY
X. EFFECTIVE DATE
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