Why Use a 3rd Party Valuation?
A buyer would question a valuation report prepared by the business owner or the owner's CPA.
That is why you should run an independent report to add credibility to the asking price. Prospective buyers looking at your business will request it.
The independent report favors neither seller or buyer. It simply looks at the financial information and recasts them back to market value using statistical models that have been developed over the past 20 years.
No other internal review will be able to offer you such analysis.