The Proof Standard

Why auditors trust the work.

Auditors rely on evidence. We design deliverables to make that evidence explicit. Every FairValueX deliverable provides four proofs that satisfy audit scrutiny before they ask. Every engagement is co-authored by a credentialed valuation professional — the named opinion signatory on every deliverable. All reports undergo independent internal technical review prior to delivery. A conflict-of-interest check is performed before every engagement, and FairValueX operates as an independent, third-party firm with no financial interest in the subject company or transaction. For IRC §409A engagements, FairValueX qualifies as an independent appraiser under Treas. Reg. §1.409A-1(b)(5)(iv)(B)(2). All work is conducted in accordance with USPAP and applicable AICPA standards.

The Four Proofs

What every audit engagement requires—built into every deliverable.

Proof 1
Proof of Method

Clear documentation of why this valuation approach was selected. Method choice follows explicit decision rules tied to asset characteristics, market conditions, and applicable standards.

Proof 2
Proof of Inputs

Every input sourced and classified by reliability tier. Client-provided data distinguished from third-party sources. Timestamps and version control for all key assumptions.

Proof 3
Proof of Calculation Integrity

Complete mapping from inputs to conclusion. No black boxes. Every calculation step documented. Every formula traceable. An auditor can reconstruct the entire analysis and reach the same result.

Proof 4
Proof of Reasonableness

Cross-checks against market data. Sensitivity analysis showing value drivers. Narrative alignment between qualitative story and quantitative output.

Each proof appears as a distinct section in every deliverable: method rationale, sourcing index, model trace map, and reasonableness/sensitivity pack. Every report is co-authored and attested by a credentialed valuation professional — human expert judgment, documented and signed.

The Real Value

What clients actually buy.

Clients don't buy valuations. They buy risk reduction. Specifically:

Reduced audit risk

Work that structured to withstand audit scrutiny — before and after delivery

Reduced regulatory exposure

Standards-compliant documentation that satisfies examiners

Reduced personal accountability risk

Clear documented independent analysis with explicit professional judgment — an auditable record of how conclusions were reached

Confidence in critical decisions

Numbers you can stand behind when challenged

What every engagement delivers.

"We produce audit-defensible valuations with reproducible logic."

"Every assumption is sourced, classified, and explainable."

"Speed comes from rigorous process — not shortcuts. Every timeline is defined at scoping, confirmed before engagement, and protected by a disciplined delivery framework."

"We reduce audit and decision risk. Structured post-delivery support for auditor inquiries — every engagement is built to be reproducible and defensible through the audit cycle following delivery."

"Every engagement is co-authored and attested by a credentialed valuation professional. Human expert judgment on every report — not a signature formality."

See the evidence for yourself.

Review sample deliverables showing how the four proofs appear in our actual work product.

View proof samples Request scope + timeline