IVS Exposure Draft Consultation (2026)
The IVSC invites stakeholders across the global valuation ecosystem to participate in a public consultation on the proposed updates to the International Valuation Standards (IVS).
The consultation is open from 30 January to 30 April 2026 and seeks input on proposed changes to both the General Standards and Asset Standards, as set out in the IVS Exposure Draft – Summary and Consultation Questions (January 2026).
The proposed updates are intended to enhance the clarity, consistency, and practical application of IVS, strengthen the management of valuation risk, and reflect developments in areas such as technology and artificial intelligence, sustainability considerations, and quality control.
Feedback from valuation professionals, standard setters, regulators, investors, academics, and users of valuations will inform the work of the IVSC’s standards boards and contribute to the development of the next edition of IVS.
Responses can be submitted through the online survey at the bottom of this page, or via comment letter to: contact@ivsc.org. The consultation closes on 30 April 2026.
Message from the SRB Chair
Susan DuRoss
This Exposure Draft reflects extensive discussion and deliberation across the IVSC’s technical standards boards – the Standards Review Board, Business and Intangible Assets Board, Financial Instruments Board, and Tangible Assets Board – alongside the many topic-focused working groups that have been working diligently since IVS was last updated in 2025. It has been informed by engagement with a wide range of stakeholders, including IVSC sponsor and member organisations, standards setters, Valuation Professional Organisations, regulators, and the broader global valuation community. The proposals also build on the outcome of the IVSC’s 2024 Agenda Consultation, which helped shape the programme of work for the standards boards over this cycle.
The changes proposed in this Exposure Draft are intended to form the basis of the next edition of IVS, which will be issued in January 2027 and become effective from January 2028.
We encourage participation from across the valuation ecosystem, including valuers, standards users, valuation reviewers and end users, regulators, academics, professional bodies, and others with an interest in the development and application of IVS.
The consultation includes a series of questions designed to gather insights on key areas of the proposals. Responses can be submitted through the online survey on this page. Consultees may also, if they wish, submit comment letters by email to
contact@ivsc.org. All responses will be considered by the Standards Review Board at the conclusion of the consultation period and will be made publicly available, with the option for respondents to remain anonymised.
Following this review, the updated International Valuation Standards will be issued in January 2027, alongside a Basis of Conclusions document that explains the rationale for the changes and reflects both the boards’ deliberations and the feedback received.
As part of the consultation period, IVSC will also host three free-to-join virtual sessions in March, led by IVSC board members. These sessions will provide an opportunity to explore the proposals in more detail, ask questions, and share general feedback through live polling. Details and registration links are available on this page.
We are grateful for your interest in the work of the IVSC’s standards boards and for taking the time to contribute to this important stage of the standard-setting process. Your input plays a vital role in helping to shape the future of IVS and global best practice in valuation.
If you have any questions regarding the consultation, please contact us at
contact@ivsc.org.
I am pleased to introduce the International Valuation Standards Exposure Draft, which sets out proposed updates to the International Valuation Standards (IVS) and is now open for public consultation from 30 January to 30 April 2026…
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Webinars
Join one of our free-to-join interactive webinars to learn more about the IVS Exposure Draft and the proposed changes to the standards. Hear from representatives of the IVSC’s technical boards and take the opportunity to ask questions.
Consultation Documents
Details of the proposed changes to IVS can be found in the following documents:
International Valuation Standards (IVS) Exposure Draft (2026)
Showing the proposed, updated International Valuation Standards – for publication in January 2027 with effective date of January 2028.
International Valuation Standards (IVS) Exposure Draft (2026) - Red Line Version
Highlighting the proposed changes and updates to the International Valuation Standards against the current edition.
Exposure Draft (2026) Summary & Consultation Questions
Summary of the proposed updates to the International Valuation Standards with consultation questions to help structure feedback.
Exposure Draft (2026) Basis of Conclusions
Summary of the rationale behind the proposed edits and updates to the International Valuation Standards.
Consultation closes on Thursday 30 April 2026