It is strongly recommended to complete Levels I, II, and before registering for Level IV – Special Topics in Business Valuation.

After completing Levels I, II, and III, Registered Students will have developed skills and knowledge in valuation theory and methodology. The purpose of Level IV is to extend Registered Students’ learning to additional specialized topics, each of which significantly and regularly impacts CBVs in real-world practice.

In addition to the course notes, supplementary textbooks are required. To order the textbooks for this course, please see the Course Materials page.

Level IV includes: 

• Legal terminologies and concepts for litigation-related work
• Taxation terminologies and concepts for g corporate reorganization and tax-planning work
• The Canadian Court system and litigation process, including different roles a CBV may fulfill best practices for acting as an expert witness
• Theory and methodology involved in calculating economic losses, and damages
• The application of valuation methodology and theory in specific contexts, including family law, personal injury and wrongful death
• Valuation considerations for financial reporting, including Impairment testing and purchase price allocations
• Tools for valuing private investments and evaluating investment returns
• Valuing a business in a different country
• Valuation considerations when valuing companies within specific industries including: mining, oil and gas, timberlands, power generation, and infrastructure