Valuations trusted by financial institutions for lending decisions, divorce and estate attorneys, regulatory bodies, and insurance agents protecting corporate assets — a different bar than an M&A Advisor who inflates a number to win your listing and then negotiates you down later.
Not every valuation is built for the same purpose, and using the wrong one for the moment you're in can cost you money, time, or standing in a courtroom. Anton matches the type of valuation to what it actually needs to do:
Click a valuation type to see what it's for — and which column of the table it matches:
| BOV Broker's Opinion of Value |
COV Calculation of Value |
Certified Business Appraisal | |
|---|---|---|---|
| Practitioner | Licensed FL Business Broker | Credentialed Analyst (CVA, ABV, ASA) | Credentialed Valuation Specialist |
| Governing Standard | FL Statute Ch. 475 / FREC | AICPA SSVS No. 1 / NACVA | USPAP / AICPA / ASA / IRS |
| Result Type | Estimated Selling Price | Calculated Value | Conclusion of Value |
| Court Admissibility (FL) | Inadmissible as expert testimony | Limited / Restricted | Fully Admissible (Expert Witness) |
| Best Used For | M&A Listings, Marketing, Pricing | Internal Planning, Early Mediation | Litigation, IRS/Tax, SBA, Buy-Sells |
Any valuation provided as part of an initial engagement is an informal Broker's Opinion of Value (BOV) for marketing or exploratory purposes — not a Certified Business Appraisal under USPAP — unless a specific engagement is separately scoped as one.
Solo owners planning an eventual sale, and partners who need a neutral number for a buyout or buy-in.
Divorce and estate attorneys who need a defensible number for a case, not a marketing estimate.
Lenders underwriting a transaction, and insurance agents protecting corporate assets with an accurate valuation on file.
IRS-compliant valuations for estate planning, gifting, succession, and tax purposes.