[IMGCAP(1)]Last August, the American Institute of CPAs released an exposure draft of its updated guidance on the Valuation of Privately Held Company Equity Securities Issued as Compensation.

This working draft serves to codify the accumulated best practices that have evolved over the eight years since the original practice aid was issued, in part confirming much of what is already being applied in current valuations. The official updated guidance is expected to be released by June.

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