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The following is an article written by Michelle Gallagher

CRACKING THE CODE

Understanding the Report
By Michelle Gallagher

Whether the business valuation report is your first or your fiftieth , two very important factors must be considered before starring your review. The expert who submits it must be sufficiently qualified to value the subject company, and the expert's procedures and report must be in compliance with appropriate business valuation standards. The absence of either could disqualify the expert from testifying and keep the report from being admitted, which could help your case tremendously if the opposing expert has failed to meet the requirements or be devastating if the expert in question is your own.
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