Practice Standards

Members must comply with, and adhere to, all Practice Standards, since they represent a minimum required standard of care. It must be remembered, however, that compliance with Practice Standards is not necessarily compliance with all obligations required of Members under the Code of Ethics and applicable law. Practice Standards are published in the Handbook (see Member Services).

Failure to comply with the Practice Standards is a breach of a Member’s ethical obligations and the Institute can take action considered appropriate by the Board of Directors.

Standard No.110	Valuation Report Standards and Recommendations.
Appendix A to Standard No.110	Valuation Reports
Appendix B to Standard No. 110	Valuation for Financial Reporting
Standard No.120	Valuation Reports - Scope of Work Standards and Recommendations
Standard No.130	Valuation Reports - File Documentation Standards and Recommendations
Standard No.210	Advisory Reports - Report Disclosure Standards and Recommendations
Standard No.220	Advisory Reports - Scope of Work Standards and Recommendations
Standard No.230	Advisory Reports - File Documentation Standards and Recommendations
Standard No.310	Expert Reports - Report Disclosure Standards and Recommendations
Standard No.320	Expert Reports - Scope of Work Standards and Recommendations
Standard No.330	Expert Reports - File Documentation Standards and Recommendations
Standard No.410	Limited Critique Reports - Reporting Standards and Recommendations
Appendix A to Standard No. 410	Labour Sponsored or Venture Capital Fund Valuation Reports Report Disclosure Standards and Recommendations
Standard No.420	Limited Critique Reports - Scope of Work Standards and Recommendations
Standard No.430	Limited Critique Reports - File Documentation Standards and Recommendations
Standard No. 510	Fairness Opinions - Disclosure Standards and Recommendations
Standard No. 520	Fairness Opinions - Scope of Work Standards and Recommendations
Standard No. 530	Fairness Opinions - File Documentation Standards and Recommendations

Normes (version française)