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The valuations of an asset or a set of assets are complex activities that are defined as expertise valuation.

Evaluation, sworn by the professional who drafts them, are required by law on various occasions. Company transformations, mergers, demergers, company transfers require this type of activity. The expertise evaluations are also requested by Judges and Lawyers in the conduct of civil, labor or criminal cases for the determination of economic values.


The evaluation activity involves the preparation, by the professional, of a document that typically has the following structure:

  1. Introduction and description of the asset to be estimated
  2. Theoretical evaluation methods applicable
  3. Choice of the evaluation criterion
  4. Development of calculations and working hypotheses
  5. Conclusions

The chartered accountant who prepares the report may be required, under special circumstances, to swear it. In this way, the professional assumes personal responsibility of the activity carried out, and can be called to answer the indicated results. The typical formula used in the sworn appraisals is as follows: “I swear to have faithfully fulfilled the task entrusted to me solely for the purpose to make the truth known”. The oath is rendered by the professional in front of the Registrar of the Court or in front of a notary.

The professionals in our firm have extensive experience in abovementioned activities. Contact us without obligation for information and further clarifications.