Business Valuations A growing specialty service for UGJ has been the Business Valuation. Valuations are needed for a number of reasons. Those could be a divorce, business purchase, partner buyout, mergers, shareholder conflict, estate planning, a buy/sell argument, or death of the owner.   We are staffed with people that have the education and experience to properly value most businesses. Staffers obtain information such as financial statements, tax returns, corporation minutes, industry specific valuation information, and management history.   It's easy to throw numbers around regarding value. However, most people want to see something in writing that makes sense before money exchanges hands. Sometimes a valuation will be requested as a result of a legal proceeding. You want a UGJ CPA to be able to answer any questions regarding the valuation.