In brief:

• CA ANZ and IVSC Partnership
• New ACCC acquisition threshold incorporate valuation
• Looking ahead: IVS 2028

The 2026 calendar year has opened with a significant milestone for the business valuation profession in Australia and New Zealand. Chartered Accountants Australia and New Zealand (CA ANZ) has partnered with the International Valuation Standards Council (IVSC).

This collaboration is designed to provide support for CA ANZ Business Valuation Specialists. Central to the partnership is a commitment to professional development, including quarterly webinars that will tackle emerging valuation challenges.

Why This Matters: Global Consistency

The partnership reflects a need to align with international peers. Internationally recognised standards and collaboration achieve:

• Improved Consistency: Reducing the variance across jurisdictions.
• Enhanced Transparency: Providing clearer audit trails for regulators and stakeholders.
• Professional Credibility: Ensuring CA ANZ Specialists adopt global best practices.

New ACCC acquisition thresholds incorporate valuation

The ACCC have introduced new mandatory acquisition thresholds which incorporate valuation.

From 1 April 2026, an acquisition of an asset must be notified if:

• The acquirer group’s Australian revenue is at least $200 million and the global transaction value is at least $200 million 
• The acquirer group’s Australian revenue is at least $500 million and the global transaction value is at least $50 million 

Looking Ahead: IVS 2028

The IVS 2026 Exposure Draft (effective January 2028) is currently out for consultation. The Exposure Draft introduces an expanded definition of Valuation Risk (IVS 100.07):

"The possibility of errors, omissions, biases, or inadequate documentation arising within the valuation process... that could lead to a value that is not appropriate, credible, or supportable for its intended use."

Other key proposed changes include:

• IVS 107 (Quality Controls): A new dedicated chapter focused on mitigating valuation risk. Quality controls must be documented and contain sufficient detail to be understood by another valuer applying professional scepticism.
• Economic & Industry Context (IVS 200.110.01): The valuer must consider relevant political circumstances, economic developments, and industry trends. This includes political outlook and government policy, exchange rates, inflation, interest rates, and market activity.
• Capital Structure (IVS 200.130): When dealing with complex capital structures, the use of the Option Pricing Model (OPM) is emphasised for allocating value across different share classes (e.g., preference vs. ordinary shares), particularly in private equity and venture-backed entities.

Member Input Required: Shaping the Profession

As we move forward in the profession, your voice matters. CA ANZ is seeking your inputs on topics for the IVSC quarterly webinars and this year's Business Valuation Conference. Please complete the following survey.

About the Author

Simon has spent 20 years wrestling with and attempting to pacify difficult valuation problems. He is the chair of the Business Valuation Special Advisory Group for Chartered Accountants Australian and New Zealand and likes running long distances.