Independent Valuation Support You Can Rely On
Accountants and tax specialists regularly refer valuation work where independence, judgement and defensibility matter. In those situations, the choice of valuer affects not only the outcome, but also the advice provided and the risk carried by the adviser.
Lotus Amity acts as an independent valuer for accountants, tax specialists and auditors, supporting engagements across financial reporting, tax, restructures and commercial disputes. We work alongside you, protect the adviser–client relationship, and deliver valuations that stand up to review, scrutiny and challenge.
How We Work with Accounting and Tax Advisers
Accounting and tax advisers refer work when clarity and reliability matter. Therefore, we focus on making the valuation component robust, proportionate and clearly explained.
We support referrers by:
- maintaining independence and objectivity at all times,
- respecting existing adviser–client relationships,
- preparing valuations aligned to purpose and context,
- and communicating clearly around assumptions and judgement.
As a result, you can rely on the valuation without losing control of the engagement.
Valuations Prepared for Audit, Tax and Review
Many valuations referred by accountants and tax specialists attract scrutiny. That scrutiny may come from auditors, the ATO, counterparties or the courts. Accordingly, we structure our work so others can understand how conclusions were reached.
Our valuation reports:
- define scope and purpose clearly,
- explain basis and premise of value,
- document assumptions and professional judgement,
- and align with relevant accounting, valuation and tax considerations.
This approach reduces ambiguity and supports adviser confidence.
When Accountants and Tax Specialists Engage Us
In practice, accountants and members of the Institute of Taxation commonly engage us in the following scenarios.
Financial Reporting and Audit Support
Companies often require independent valuation support for:
- annual and interim financial reporting,
- impairment testing and recoverable amount assessments,
- purchase price allocations, and
- fair value measurement of assets and liabilities.
In these cases, we prepare valuations with audit reliance in mind.
Tax, Structuring and ATO‑Sensitive Matters
Tax specialists refer valuation work where defensibility and independence are critical, including:
- capital gains tax events and restructures,
- rollovers and reorganisations,
- related‑party transactions,
- share issues, buy‑backs and transfers.
In these engagements, clarity around assumptions, market evidence and valuation context helps advisers manage tax risk and enquiry exposure.
Restructuring and Solvency‑Sensitive Engagements
During restructures or periods of financial stress, valuation judgement becomes more visible. Accordingly, we support advisers with valuations for:
- restructures and recapitalisations,
- solvency‑sensitive decisions,
- independent advice contexts, and
- stakeholder negotiations.
Here, transparency matters as much as the number itself.
Commercial Disputes and Litigation Support
Accountants and tax advisers also refer valuation work in dispute contexts. We provide independent valuation opinions and expert support where commercial matters require objective assessment.
Importantly, we document assumptions and methodologies so conclusions withstand challenge.
Independence, Objectivity and Professional Judgement
Referral confidence depends on independence. For that reason, we apply professional judgement objectively and document it carefully.
We do not advocate outcomes. Instead, we explain how value is assessed in context. This approach protects advisers when valuations are reviewed by auditors, regulators or other parties.
A Valuer Advisers Can Refer with Confidence
Accountants and tax specialists refer work when the valuer strengthens the advice, not the risk. We understand that responsibility and approach each engagement accordingly.
Whether the valuation supports financial reporting, tax advice, a restructure or a dispute, we aim to deliver work that is clear, defensible and aligned to purpose.
Discuss a Valuation Requirement
If you are advising a client and considering whether independent valuation support is appropriate, we welcome an initial discussion. That conversation often helps clarify scope, timing and review considerations before any commitment is made