Legal & Compliance / Confidentiality Statement

At Elite Valuation Authority, we operate according to strict professional, regulatory, and ethical standards to ensure that every valuation, analysis, and advisory service is credible, defensible, and fully compliant with international requirements. Our clients can rely on the highest degree of independence, confidentiality, and legal rigor throughout every assignment.

1. Independence & Objectivity

Elite Valuation Authority maintains complete professional independence in all valuation and advisory engagements.
We do not accept mandates that may create a conflict of interest or compromise the objectivity of our conclusions.
All our valuation opinions are:

• free from external influence,
• based solely on verifiable data and established methodologies, and
• issued without bias toward any party in a transaction.

We comply with the independence requirements set by EVS, IVS, IFRS, and relevant national regulations.

2. Compliance with International Valuation Standards

All valuation reports, methodologies, and conclusions are prepared in accordance with the following professional frameworks:

• International Valuation Standards (IVS)
• European Valuation Standards (EVS) – TEGoVA
• IFRS Fair Value Measurement (IFRS 13)
• Local regulatory and professional requirements relevant to the valuation purpose
• Industry-specific valuation guidelines where applicable (real estate, financial assets, intangible assets, etc.)

Our internal quality-control process ensures that every deliverable meets these standards in form, methodology, and documentation.

3. Confidentiality & Data Protection

We treat all client information as strictly confidential.
Elite Valuation Authority:

• never discloses client data to third parties without explicit written consent,
• restricts internal access to information strictly on a "need-to-know" basis,
• uses secure digital storage and encrypted communication tools,
• complies with GDPR and all applicable privacy regulations,
• maintains full privacy over client identity, asset information, transaction details, and valuation outcomes.

All documents, financial models, and reports are handled in accordance with strict data-protection protocols.

We may disclose information only when legally required by competent authorities, and even then, only to the minimum extent necessary.

4. Conflict of Interest Policy

Before accepting any new engagement, Elite Valuation Authority conducts a conflict-of-interest assessment to ensure:

• impartiality of our conclusions
• independence from parties to a transaction
• avoidance of engagements that may compromise integrity

If a potential conflict is identified, the client will be informed immediately, and the engagement will not proceed unless the conflict is resolved in writing.

5. Liability & Professional Responsibility

Elite Valuation Authority assumes full professional responsibility for the methodologies, calculations, and conclusions presented in its valuation reports.
However, our liability is:

• limited exclusively to the client identified in the engagement letter,
• dependent on proper use of the report for the stated purpose,
• subject to the limitations outlined in the final valuation report,
• not extended to third parties unless expressly authorized.

Valuation outputs remain interpretations of available data under accepted methodologies and cannot guarantee future financial performance.

6. Use of Reports & Intellectual Property

All reports, models, and written materials remain the intellectual property of Elite Valuation Authority unless otherwise agreed.
Clients receive a license to use the delivered materials solely for the valuation purpose stated in the engagement letter, such as:

• M&A transaction support
• investor negotiations
• financial reporting
• financing, loan collateral, or audit review
• internal strategic decision-making

Reports may not be redistributed, published, or presented to external parties without prior written authorization.

7. Engagement Terms & Professional Conduct

Every assignment is governed by a written Engagement Letter specifying:

• scope of work
• valuation purpose
• assumptions & limitations
• deliverables & timeline
• fee structure
• confidentiality clause
• legal jurisdiction

Elite Valuation Authority adheres to professional conduct principles, ethical rules, and regulatory frameworks governing valuation professionals in the EU and internationally.

8. Secure Data Handling & Retention

All client information is stored securely and retained for a legally required period unless agreed otherwise.
Data is deleted or anonymized upon expiration of the retention period or at the client's written request.