L'AICPA vient de publier le nouveau standard applicable à partir du 1er janvier 2008 aux services d'évaluation. Destiné à tous les membres de l'AICPA (American Institue of Certified Public Accountants) le "Statement on Standards for valuation services n° 1" leur offre un guide pour la mise en oeuvre de leurs évaluations et pour la rédaction de leurs rapports.

“The AICPA developed the valuation standard to improve the consistency and quality of practice among its members who perform engagements that estimate values for various reasons,” said Barry Melancon, CPA, AICPA President and CEO. “Congress, government agencies and accounting regulators have recently focused their attention on appraisal issues – such activity shows the importance of valuation to the business community and individuals. In addition, an increasing number of CPAs offer valuation services. The standard promotes greater transparency and provides our members with a set of guidelines in the unique context of a CPA practice.”

Ce texte ainsi que de nombreux autres documents qui l'accompagnent sont consultables sur le site de l'AICPA.