Chartered Valuer And Appraiser Programme | NTU Singapore

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Targeted at the accountancy, financial and legal sectors, the curriculum is designed with an “outside-in” approach that starts with considering industry's evolving needs and perspectives.The course of study is defined by logical progression in successive modules:

Learning Outcomes

Module 1: Introductory Valuation and EthicsThis module provides the underpinning knowledge for every business valuation exercise. Topics include:

  • Code of ethical principles
  • Valuation terminologies, standards, context, principles and process
  • Concept, standard and premise of value
  • Valuation report contents
  • Information collection and analysis (qualitative and quantitative)
  • Best practices in preparing prospective financial information

Module 2: Law and Valuation

This module examines how business valuation is conducted within the legal and regulatory environment. Topics include:

  • The legal framework and system for conducting business
  • Various forms of business entities being valued
  • Valuation related matters in litigation and arbitration
  • A valuer's involvement in litigation and arbitration proceedings, and assessment of damages
  • Examination of court decisions on valuation matters to address common pitfalls
  • Useful hints when one is acting as an expert witness

Module 3: Valuation for Transactions

This module covers the applicable valuation standards used for the conduct of business valuation for transactions. Topics include:

  • Valuation for transactions
  • Valuation approaches and methods
  • Valuation parameters
  • Discounts and premium
  • Valuation of privately owned entities
  • Venture capital and private equity valuation model

Module 4: Valuation for Financial Reporting

This module examines the key financial accounting and reporting issues related to the use of fair value measurement. Topics include:

  • Valuation for financial reporting
  • Requirements and role of valuer in the financial reporting environment
  • Purchase price allocation
  • Impairment testing
  • Valuation of intangible assets

Capstone Module: Applied Valuation

This module encompasses concepts such as the valuation of entities, different stages of a company, specific assets and industries as well as frontier markets. In addition, the module blends theory and practice of all the consolidated concepts covered from Module 1 to Module 4, with emphasis on applied valuation.

CVA Programme Body of Knowledge (PDF, 217kB)For more details, please download the CVA Programme Body of Knowledge.

The programme includes an assessment at the end of each level. There will be a total of three assessments for the full programme. Participants must successfully pass the assessment at each level to progress to the next level.

Deferment/WithdrawalYou are strongly encouraged to complete the programme within three years from the date of enrolment. You can only request for deferment once throughout the course of study, and any deferment/withdrawal is considered strictly on a case-by-case basis.Please note that all deferment/withdrawal requests are subject to approval and must be submitted in writing to [email protected] at least two months before the exam date/class start date.

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