CBV Institute has released a new and updated Code of Ethics for public consultation and is inviting feedback from CBVs, Registered Students and other interested stakeholders by September 30, 2026.
The Code of Ethics establishes the ethical principles and professional conduct requirements that guide members of the Chartered Business Valuator (CBV) profession. The proposed revisions modernize the Code to reflect evolving professional expectations and contemporary business practices.
Key updates include strengthened requirements and guidance related to independence, conflicts of interest, professional competence, communications and the responsible use of technology and artificial intelligence. The revised Code also includes practical guidance and illustrative examples to support the application of professional judgment in complex situations.
These proposed changes are intended to reinforce ethical conduct, protect the public interest and maintain confidence in the integrity of the CBV profession.
The exposure draft, a proposed clean version of the revised Code and a redline showing changes from the current Code are available on CBV Institute’s website.
Comments must be submitted by September 30, 2026. Following the consultation period, CBV Institute will review all feedback received and consider any further revisions before the final Code is presented to the Board of Directors for approval.