October 21st, 2025

On October 21, 2025 , BlueVal participated in the ASA International Conference 2025 in San Juan, Puerto Rico as an exhibitor and speaker. Our Partner Antonella Puca, CPA/ABV, CFA presented on “SEC Enforcement Cases and Valuation Best Practices” alongside Shaun Maloney, Partner at Forvis Mazars in New York. This session provided an overview of the SEC’s valuation-related enforcement activity over the past five years, highlighting how regulatory expectations around fair value measurement have evolved. Drawing on detailed case studies – including UPS, Infinity Q, Sciens, and ZM Quant – the material examined recurring themes such as goodwill impairment testing, the appropriate use of third-party data, machine learning and AI-based valuation inputs, and secondary transactions.

The presentation illustrates the SEC’s increasing scrutiny of how valuation inputs are selected, documented and supported, as well as the responsibilities of corporate management and external valuation specialists within the valuation process.

See link below to the slides of the presentation:
Presentation Link


BlueVal’s Booth at the ASA Conference 2025

Categories: Business Valuation