ASSESS PRICE AGAINST VALUATION WORKPAPER PRACTICE DATE NATURE OF

AGERELATED MACULAR DEGENERATION ASSESSMENT REFERRAL AND TREATMENT  OXFORD
ANNOTATION TRANSFER FOR GENOMICS ASSESSING THE TRANSFERABILITY OF PROTEINPROTEIN
  CREDIT UNION THE BSAAML RISK ASSESSMENT OVERVIEW

EMA3557222014 REV1 QRD FORM FOR SUBMISSION AND ASSESSMENT
ENTER DISTRICT NAME HERE FUNCTIONAL BEHAVIOR ASSESSMENT DATE(S)
REC ITUR BT7103 15 RECOMMENDATION ITUR BT7103 SUBJECTIVE ASSESSMENT

Assess price against valuation workpaper

ASSESS PRICE AGAINST VALUATION WORKPAPER PRACTICE DATE NATURE OF



Assess price against valuation

workpaper




PRACTICE:

DATE:


Nature of asset: e.g. practice, fee parcel, partnership interest




Price $

Valuation $

Price Premium / Discount $

Factors that may lead to discount

Factors that may lead to premium

Revenues trending backwards

Strong revenue growth trends

Evidence of loss of material fees

Recent major client acquisition where fees are not fully realised

High volume, low profit work

Good quality work and clients dominate practice

Low practice profitability

High practice profitability

Reasonable quantity of similar practices on the market

Scarce supply of similar practices

No restrictive covenants or non-compete agreements

Major new work identified and committed



Copyright © CPA Australia Ltd (“CPA Australia”) (ABN 64 008 392 452) and Hayes Knight Ltd. (ABN 90 107 532 945), 2016. All rights reserved. CPA Australia and the author have used reasonable care and skill in compiling the content of these materials. However, CPA Australia and the author make no warranty as to the accuracy or completeness of any information contained therein nor does CPA Australia accept responsibility for any acts or omissions in reliance upon these materials. These materials are intended to be a guide only and no part is intended to be advice, whether legal or professional. All persons are advised to seek professional advice to keep abreast of any legal or other reforms and developments.


October 2016

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