The foundation of any credible valuation is a clear definition of its purpose and scope. We begin by identifying the exact requirement whether it is for mergers and acquisitions, financial reporting, IPO preparation, strategic decision-making, dispute resolution, or regulatory compliance. In this phase, we also determine the intended users of the valuation report, the type of asset or entity being valued, and the reporting jurisdiction. By aligning these factors with the International Valuation Standards (IVS), we ensure that every stage of the process meets both client objectives and global compliance expectations.

A valuation is only as reliable as the data on which it is based. Our team conducts rigorous data gathering from multiple sources, including financial statements, operational metrics, market data, industry benchmarks, and comparable transactions. We validate this information through cross-verification and analytical reviews to eliminate inconsistencies. In cross-border assignments, we also factor in currency adjustments, country risk premiums, and jurisdiction-specific economic indicators. This diligence not only strengthens the credibility of the final valuation but also makes it defensible in front of auditors, regulators, and investors.

The final step is the preparation of a valuation report that fully complies with IVS reporting requirements. This includes a detailed explanation of methodologies, assumptions, calculations, findings, and market context. We ensure the report is structured to meet the needs of stakeholders such as management teams, investors, auditors, and regulators. Where required, we also present our findings directly to boards or investor groups, addressing queries and providing clarity on valuation outcomes. Every report undergoes a final compliance review to guarantee that it is both technically sound and internationally acceptable.

• Full compliance with International Valuation Standards (IVS)

• Expertise across business, asset, and financial instrument valuations

• Multi-method analysis: Income, Market, and Asset approaches

• Reliable and transparent reporting for global credibility

• Valuation for M&A, IPO, disputes, and financial reporting

• Cross-border experience in UAE, Singapore, and other markets

• Detailed documentation suitable for regulators and investors

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.