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Can AI Review a Valuation Report? Yes, but not the way a CBV does
Artificial intelligence (“AI”) tools are increasingly becoming part of valuation practice. Practitioners are using large language models to research comparable transactions, extract data from inconsistently formatted financial statements, summarize due diligence materials and increasingly perform a first-pass quality review of valuation reports against professional standards.
Vince Osbourne
8 min read
Understanding the 2026 CBV Practice Standards Revisions
Effective January 1, 2026, the Canadian Institute of Chartered Business Valuators (CICBV) introduced significant revisions to its Valuation Practice Standards, with a particular focus on calculation valuation reports. These changes reflect a shift toward increased rigor, consistency, and transparency, driven by insights from practice inspections, evolving expectations of courts and regulators, alignment with International Valuation Standards, and the growing need for more rel
Melanie Russell
5 min read
Overview of 2026 Ontario Budget: What It Means for Your Business Valuation
The 2026 Ontario Budget introduces proposed changes to small business and personal dividend tax rates that could meaningfully affect the fair market value of Ontario CCPCs. This article outlines how reduced small business tax rates may increase business values, while higher non‑eligible dividend tax rates could increase personal contingent disposition costs for shareholders.
Ryan Roopnauth, CPA, CBV
7 min read
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