Valuation Resources AICPA Business Valuation Standards   Statement on Standards for Valuation Services No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset IRS Valuation   Uniform Standards of Appraisal Practices   The Financial Institutions Reform, Recovery and Enforcement Act of 1989 recognizes USPAP as the generally accepted appraisal standards and requires USPAP compliance for appraisers in federally related transactions. State Appraiser Certification and Licensing Boards; federal, state, and local agencies, appraisal services; and appraisal trade associations require compliance with USPAP. IBA Business Appraisal Standards   NACVA Professional Standards   These Professional Standards promulgated by the National Association of Certified Valuation Analysts are effective for engagements accepted on or after January 1, 2008 ®