CBV Institute

The CBV Institute (formerly the Canadian Institute of Chartered Business Valuators, or CICBV) is the professional body that credentialing Chartered Business Valuators (CBVs) in Canada. It sets the education requirements, practice standards, and code of ethics for CBV members, and publishes guidance on valuation methodology applicable to Canadian business transactions.

CBV Institute Practice Standards define how valuators must approach engagements, document their work, and communicate conclusions. Compliance with these standards is a key factor in the defensibility of a valuation in CRA audits and litigation.

See also: CBV, Business Valuation, Fair Market Value.