Course purpose
This course introduces valuation as a purpose-specific, evidence-led discipline within forensic accounting. It develops a structured method for defining the subject interest, basis, premise and valuation date; selecting and applying suitable valuation approaches; testing assumptions and sensitivity; reconciling indications; and communicating a conclusion without confusing value, price, damages, accounting fair value or legal entitlement.
Learning outcomes
By the end of this course, you should be able to:
1. Define the valuation purpose, subject interest, basis, premise, valuation date and intended use.
2. Select and apply high-level market, income and asset approaches using supportable data and assumptions.
3. Reconcile indications and communicate a conclusion or range, sensitivity and limitations without legal overreach.
Forensic CPD
