Technical Perspectives

Defense Logic.
Documented.

We don't publish general news. We publish technical defense strategies for valuation professionals, auditors, and controllers.

Audit Interface

Explainers

Short, structured pages that mirror our system and answer fundamental questions.

Explainer

What makes a valuation audit-ready?

The four proofs every audit engagement requires—and how to build them into your deliverable from the start.

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Explainer

What "done" means at FairvalueX

Reproducible, traceable, defensible, and review-ready. What each term means and how we verify it.

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Explainer

How we prevent scope creep: the truth boundary

Every engagement starts with explicit scope. We define what's in, what's out, and what "done" means.

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Trust Accelerators

Audit-Interface Posts

Common audit questions and how our evidence pack answers them.

Audit Q&A

Common PPA Audit Questions

The 10 most common questions auditors ask during PPA review—and how our documentation pre-answers them.


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Audit Q&A

409A Valuation Audit Support

What auditors look for in equity compensation valuations and how to document defensible assumptions.


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Technical Brief

Evidence Trail Design

Source logs, timestamps, and version control—the infrastructure of reproducible valuation.


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Technical Brief

DLOM: The Auditor's Favorite Target

Why "rule of thumb" discounts fail under scrutiny. Quantitative model selection with documented support.


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Deal & Funds

Decision Support

Scenario modeling, quarter-close consistency, and decision-grade valuation.

Decision Support

Scenario Modeling Framework

How to define scenarios, assign probabilities, and document boundaries for decision-grade analysis.

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Decision Support

Quarter-Close Consistency

How values move period-to-period and how to explain it without storytime.

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Market Update

WACC Volatility & Risk-Free Rates

With treasury yields fluctuating, how do you normalize the risk-free rate? Framework for selection.

Last updated: 2024-12-15. Framework only; not investment advice.

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Proof System

Audit Interface Cases

How we answered the questions before the auditor asked.

Audit Interface Case

PPA Intangible Allocation: Pre-Answered Q&A

Anonymized example: how we structured a customer relationship valuation to answer the 10 most common auditor questions before they were asked.

Available upon engagement.

Audit Interface Case

409A DLOM Defense: Model Selection Documentation

How we documented the quantitative basis for DLOM selection, avoiding "rule of thumb" audit challenges.

Available upon engagement.

The Audit Readiness Checklist

Is your data room ready? Run it against our 25-point intake screen before you send a single file.

Download Checklist (PDF)

Stay Audit-Ready.

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