A recent Journal of Accountancy article includes thoughts of several practitioners with CPA and ABV credentials as to what they see as the top issues in terms of business valuation. According to Rosanne Aumiller (BBP Partners), Nathan DiNatale (SC&H Group), and Randie Dial (CliftonLarsonAllen), these are the most important issues:

• Clients want more than just valuation services—they also want advice on how to create value;
• Current proposals on fair value accounting for private companies could negatively impact the amount of business valuation work available;
• Baby boomer business owners who are now—or will soon be—looking to exit their businesses present a great valuation opportunity;
• Many clients and attorneys have not come up to speed on new technology, so valuation analysts must be able to work with those who are tech savvy as well as those who are not.