USPAP: Uniform Standards of Professional Appraisal Practice - Federal regulations that set the standards and guidelines for appraisal practice in the United States
Internal Revenue Code: Federal tax regulations that must be considered when performing valuations for tax purposes, including gift tax, estate tax, and income tax matters
SEC Regulations: Securities and Exchange Commission regulations that govern valuations involving public companies or securities
AICPA SSVS: American Institute of Certified Public Accountants Statements on Standards for Valuation Services - Professional standards for CPAs performing business valuations
ASA Standards: American Society of Appraisers Business Valuation Standards - Professional guidelines for certified appraisers
NACVA Standards: National Association of Certified Valuators and Analysts Standards - Professional requirements for business valuation practitioners
State Licensing Requirements: Individual state-specific requirements for professional licensing and certification of valuation practitioners
State Business Valuation Laws: State-specific regulations governing business valuation practices and requirements
State Contract Laws: State-specific laws governing the formation and enforcement of contracts, including engagement letters
FIRREA: Financial Institutions Reform, Recovery, and Enforcement Act - Specific requirements for real estate valuations
DOL Requirements: Department of Labor requirements specifically governing Employee Stock Ownership Plan (ESOP) valuations
Liability Limitations: Legal provisions limiting the valuation professional's liability in the engagement
Confidentiality Requirements: Legal and professional requirements for maintaining client confidentiality and protecting sensitive information
Professional Indemnification: Legal provisions regarding professional liability and indemnification in valuation engagements
Data Protection Laws: Federal and state regulations governing the protection of personal and business data
Independence Requirements: Professional standards and regulations requiring valuator independence and objectivity
Conflict of Interest Provisions: Requirements for identifying, disclosing, and managing potential conflicts of interest in valuation engagements
Professional Conduct Standards: Ethical and professional behavior requirements for valuation professionals
