Scope: what is being valued and why
Be clear on the asset and purpose. Is it 100% of the entity, a specific shareholding, a specific business unit, or a combination? Is the purpose a CGT event (sale, transfer, deemed disposal), a restructure rollover, a related-party transfer, a small business CGT concession test, or another tax-purpose matter? The scope and purpose drive methodology selection. A clear engagement letter on scope from your side reduces methodology questions later.
Valuation date and retrospective considerations
Confirm whether the valuation date is current or historical. Retrospective engagements (date more than 30 days prior) carry additional surcharge ($495 per date) and evidentiary discipline — only contemporaneous information can be relied upon. For retrospective engagements over five years prior, we typically refer out. For estate or amended-assessment matters, confirm the relevant date(s) early.
Methodology context
You may have a view on which methodology is most appropriate, based on the entity and the purpose. We welcome that input as part of our methodology analysis — though final selection remains independent. If you believe specific add-backs should be considered, particular comparables are most relevant, or particular discount adjustments apply, note them in your referral. We test against the evidence; the input informs the analysis without determining the conclusion.
Documents you typically provide
Financial statements (last 3–5 years), tax returns, working papers if relevant, related-party transactions schedule, intercompany loan schedule, add-back evidence with supporting documentation. The client typically provides ownership records, contracts, lease documentation and operational records. We coordinate document collection — you do not need to chase the client for everything.
Tier selection
For most CGT matters in private companies, Comprehensive (from $3,995) is the right tier — dual methodology with cross-check, normalised earnings, sensitivity analysis. Where the matter is high-value, retrospective, or likely to be reviewed (small business CGT concessions, related-party transfers above $2–3m, restructure rollovers), Defensible (from $8,995) is appropriate. Where structured range analysis is needed, the Valuation Range & Scenario Review premium engagement applies. We confirm the right tier in the discovery call.
Co-branding, partner program and referral commission
Standard Partner program is free. Referred clients receive 10% off the published fee. No cash referral commission is paid to accountants at this stage — this avoids APES 110 disclosure complications. Premier Partner program (priority turnaround, dedicated adviser support line, partner dashboard) is offered by invitation to firms with established referral track records. Co-branded reports are a Premier benefit, available after 3+ successful engagements. Discuss in a partner conversation.
What the engagement gives you
A signed report and full evidence pack for your client file. Optional adviser collaboration call to walk through the methodology and conclusion. Working file retained ten years for response if the matter is queried later. Engagement workflow includes your firm in client communication where you have requested. The report is your client's — we retain working file copy only.