Checklist for Reviewing a Valuation Report’s Discount Rate

Business Valuation UpdateVol. 30 No. 6
June 2024
practice management and growth
business valuation profession, discount rate, practice management, valuation report


This is part of a series on quality control for valuation engagements, which has emerged as the No. 1 concern at valuation firms and practices, according to BVR’s Benchmarking Survey. The checklist includes what should be included in the valuation report or workpapers as support for the cost of equity, cost of debt, and capital structure.