Audit-defensible 409A valuations, ASC 820 marks & purchase price allocations.
FairValueX is an independent valuation firm producing audit-defensible fair value — IRC §409A valuations, ASC 820 portfolio marks, purchase price allocations (ASC 805), and ASC 718 stock-compensation valuations — with institutional-grade documentation that is reproducible, traceable, and audit-ready. Timeline and fixed fee confirmed upon scoping.
Setting a higher standard for audit-defensible fair value.
Scope proposals reviewed personally — reply within one business day.
What We Do
Four domains. One integrated methodology.
Financial Reporting Valuations
Purchase price allocations, equity compensation, impairment testing, and complex instruments. Built for ASC and IFRS scrutiny.
ASC 718 stock compensation →Tax Reporting Valuations
IRC §409A safe harbor compliance, equity award valuations, gift and estate tax opinions, and IRS-defensible fair market value determinations. Every report structured to survive examination.
409A valuation →Deal Support
Pre-transaction valuations, scenario modeling, and documentation for board and auditor review for M&A counsel, transaction law firms, and companies navigating ASC 805 / PPA.
Purchase price allocation →Portfolio & Fund Valuations
Rigorous, consistent methodology that produces defensible marks with traceable logic — every quarter, every position.
ASC 820 portfolio valuation →Four practice areas. One documentation standard.
409A Valuation
IRC §409A safe harbor valuations of common stock — before option grants, after material events, refreshed every 12 months. Delivered as a 20-section audit binder, not an 8-page narrative.
409A valuation services →ASC 820 Portfolio Valuation
Quarterly fair value measurement for PE and VC funds — Level 3 marks with calibrated inputs, consistent quarter-over-quarter methodology, and documentation your LP auditor can reconstruct.
ASC 820 valuation services →Purchase Price Allocation
ASC 805 allocations after close — intangible identification, MPEEM and relief-from-royalty valuation, WARA reconciliation, and goodwill that survives the Day-1 audit.
Purchase price allocation →ASC 718 Stock Compensation
Grant-date fair value for options, RSUs, and awards with market conditions — Black-Scholes, lattice, and Monte Carlo, with every input sourced and every judgment documented.
ASC 718 valuation services →What every engagement delivers.
Most valuation reports are defensible until challenged.
FairValueX deliverables are built for challenge — structured so your auditor, your LP, and your counterparty’s counsel can reconstruct every step without a follow-up call.
That means documented assumptions, sourced inputs, traceable methodology, and a credentialed valuation professional who has reviewed the model, approved the methodology, and signed the opinion — before the report leaves our hands.
FairValueX operates as an independent, third-party valuation firm with no financial interest in the subject company or transaction. Every engagement is conducted at arm’s length, with a documented independence confirmation included in each deliverable.
“The bottleneck in valuation isn’t methodology. It’s documentation discipline.”
The teams that can't afford a second opinion.
Who need LP-auditor-defensible documentation delivered before quarter-close — not 6 weeks after.
Managing quarterly ASC 820 portfolio marks across 15–30 positions with LP-auditor-defensible documentation every period.
M&A counsel and transaction attorneys advising clients through 409A compliance, acquisition valuations (ASC 805), and deal-closing deliverables that hold up in any room.
Series Seed through Series B founders and boards needing IRC §409A safe harbor compliance and audit-defensible documentation before their next option grant.
The methodology, in writing.
The Complete Guide to 409A Valuations
When you need one, how it works, what it costs, safe harbor requirements, and how to choose a provider.
ASC 820 Fair Value: The Working Guide
The fair value hierarchy, Level 3 inputs, calibration, and what auditors test at quarter-close.
OPM vs. Backsolve vs. PWERM vs. DCF
Choosing the right equity allocation method — and documenting why, so the choice survives review.
Ready to scope your engagement?
If you're heading into audit season, a transaction closing, or your next quarter-end mark: we'll tell you exactly which package you need, what inputs are required, and what "done" means.
Request scope + timeline See how it works