Accountants have complered a solid study before they can use the title of public accountant. The most important parts of the training are focused on auditing, reviewing and compiling annual accounts, and the internal control process. Business valuation is one of the many topics that are also covered. To a much more limited extent, however, or with the extend that is characteristic of the register valuator training. In addition, the public role of an accountant is different. This can prevent an accountant from being able or willing to make a business valuation himself, especially in situations with (possible) conflicting interests.
By engaging the specialist services of a registered valuator, an accountant is better able to maintain his independent and impartial position. Not only with a possible transaction or dispute, but also for valuation issues in the field of financial reporting, such as purchase price allocation and impairment issues.