International Society of Business Appraisers

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International Society of Business Appraisers

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Upholding best practices to educate, certify, service & support professionals in BUSINESS VALUATION. What's the business worth?

ISBA trains, certifies, and supports Business Certified Appraisers in valuing a small to main Street business. There are over 20 business strategies lenders, CPAs, attorneys, business owners and others all need to know what the business is worth!

11/02/2026

If you value businesses for SBA-financed sales, your work now sits next to a second report.

As of October 1, 2026, SBA SOP 50 10 8.1 requires a Quality of Earnings (QoE) report on 7(a) acquisition and expansion change-of-ownership loans of $3 million or more. It must be independent and prepared for the lender, not by or for the borrower or seller.

What that means for appraisers:
✅ The QoE comes in addition to your valuation
✅ Lenders use QoE earnings for debt service coverage
✅ Both reports land in the same credit file

Undocumented add-backs just got harder to defend.

The Business Certified Appraiser® (BCA®) is recognized by the U.S. Small Business Administration as a qualified source for business appraisals. The International Society of Business Appraisers® (ISBA®) breaks down the new rule live on November 19.

👉 Save the date: https://zurl.co/TCPJF

📎 Source: BVR (Sept. 30, 2026) and CLA on SBA SOP 50 10 8.1

10/29/2026

“When the facts change, I change my mind. What do you do, sir?”
— John Maynard Keynes
🔄 Appraisers must remain flexible, objective, and willing to revise when better data or methods arise.

10/28/2026

Your appraisal can be solid and still get held up on an SBA deal.

As lenders tighten Quality of Earnings expectations, appraisers who don't know the new rules risk delays, rework, and uncomfortable client conversations.

John Zoellner breaks it all down in upcoming webinar "SBA's New Quality of Earnings Requirements: What Are They and Why You Should Care."

November 19 | 1:00 PM ET

Save your spot: https://zurl.co/QYkfZ

10/26/2026

Quick tip: know the difference between an Appraisal and a Calculation of Value before you agree to the engagement.

A full Appraisal follows all the applicable development and reporting standards under USPAP, with a comprehensive analysis behind the concluded value. A Calculation of Value, often called a CalcVal, uses agreed-upon procedures with the client, resulting in a calculated value rather than a concluded one, typically at a lower cost and faster turnaround.

Both have their place. The problem comes when a client expects appraisal-level support and defensibility from what was actually scoped as a calculation.

Before you start any engagement:
✔️ Confirm which standard applies in the engagement letter
✔️ Match the scope to how the value will actually be used
✔️ Never let a CalcVal quietly become evidence in litigation or an IRS matter

Getting this distinction right upfront protects you and sets the right expectations with your client.

10/22/2026

The SBA has new Quality of Earnings requirements, and they affect how deals get financed and how appraisers support their work.

If you value small businesses for SBA-backed transactions, you'll want to understand what's changed before it shows up in your next engagement.

Join John Zoellner for our upcoming webinar: SBA's New Quality of Earnings Requirements: What Are They and Why You Should Care

🗓 November 19, 2026 | 1:00 PM ET

🎯 For BCAs, BCA students, and anyone working in Main Street business valuation
Register here: https://zurl.co/LVJ8l

10/22/2026

📢 The 2026 ISBA®/NEBB Institute Annual Conference is previewing a proposed ISBA standard for the work between a full valuation and an estimate, virtually.

James A. Lisi, CVA, BCA-R, owner and chief valuer of SB Valuations, has valued more than 600 business interests and serves on the ISBA artificial intelligence committee. His session, "ISBA Practice Guideline: Calculation Reports and Letter Estimates for Engagements without a USPAP Requirement," introduces a proposed Guideline for limited scope work where USPAP doesn't apply.

You'll see the two new instruments, the Calculation Report and the Letter Estimate, and how each one discloses every input, judgment, and formula so the path from data to conclusion can be traced. James walks through a worked example, the reliability tiers, the ten-point disclosure list, and how to tell when an engagement needs a full valuation instead.

💰 Register at $149 through October 20
📅 October 27 and 28, 2026
💻 Live virtual

🎓 Up to 12 NASBA CPE credits available ($1,200 value)

👉 Register now: https://zurl.co/s91IJ

10/21/2026

What factors should be prioritized in a business appraisal?

The real answer is not just revenue or EBITDA. It is the drivers behind sustainable value.

A defensible business appraisal prioritizes:

• Quality and consistency of cash flow
• Risk profile and company-specific volatility
• Depth of management and operational dependence
• Customer concentration and recurring revenue
• Industry outlook and competitive positioning
• Capital structure and liquidity
• Market participant assumptions, not owner optimism

Too often, stakeholders focus on “the number.”
Experienced appraisers focus on the assumptions behind the number.

Value is created through durability, transferability, and risk-adjusted returns. A strong appraisal identifies where those strengths exist and where they do not.

Business valuation is not about math alone. It is about disciplined analysis, professional judgment, and defensible methodology.

That is what separates a calculation from a credible opinion of value.
Ready to strengthen your valuation expertise? Explore ISBA’s programs: https://zurl.co/3fk5e

10/20/2026

🚨 Last day. The $149 rate for the ISBA®/NEBB Institute Annual Conference ends tonight at midnight.

So many of you asked for this extra week, and tonight it closes.

✔️ Sessions on AI, cyber risk, expert testimony, and valuation standards
✔️ An IRS speaker and an IVSC representative confirmed
✔️ Up to 12 NASBA CPE credits, a $1,200 value
✔️ 1 year of recording access

📅 October 27 and 28, 2026
💻 Live virtual

👉 Register before midnight: https://zurl.co/lapie

10/19/2026

🎯 Curious about business valuation but not ready to commit to full certification? Start with ISBA's® Trial Membership.

For a one-time fee of $199, you get:
✔️ Monthly technical webinars at no extra cost
✔️ Full access to our archived webinar library
✔️ A subscription to our "Appraisal" journal
✔️ Access to the ISBA® LinkedIn member group
✔️ Networking with practicing BCAs® and industry professionals

Here's the part that makes it a real head start and not just a trial run. If you decide to enroll in Business Certified Appraiser® (BCA®) certification, your $199 fee gets credited directly toward your registration.

Get started here ⮕ https://zurl.co/CDTOo

10/17/2026

📢 You asked, so we reopened $149 registration for the ISBA®/NEBB Institute Annual Conference. It's open through October 20.

Here's what the two days cover: AI tools you can use right away, what a cyber breach does to a company's value, how to hold up as an expert witness, and where international valuation standards are headed. Tom Carpenter of CWNP, Kristen Shearin of IDFA®, Alexander Aronsohn of the IVSC are among the speakers, with an IRS speaker confirmed for Day 1.

Live virtual. Up to 12 NASBA CPE credits, a $1,200 value. $149 until October 20 at midnight.

👉 Register now: https://zurl.co/H2baN

Address

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Durham, NC
27707

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+19842278552

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