2025 IAC BV - SEC Valuation Enforcement Cases and Valuation Best Practices

Session Description

In our presentation, we will review a sample of key valuation cases brought about by the SEC over the past five years concerning financial reporting. After an overview of the SEC’s valuation-related activity, we will focus on a sample of specific enforcement cases that cover areas such as goodwill impairment, use of broker quotes and other third- party data inputs, use of machine learning and AI inputs/processes in valuation, and secondary transactions. Among others, we’ll deep dive into a selection of cases that highlight the different responsibilities of corporate management and external valuation specialists in the valuation process.

Speaker

Antonella Puca
Shaun Maloney

Continuing Education

Review of this session recording will award 1.2 CE hour. 

CPE credit is not awarded for this pre-recorded offering.