IBBI Registered Valuer

An IBBI Registered Valuer is a professional registered with the Insolvency and Bankruptcy Board of India under the IBBI (Registered Valuers) Regulations, 2017. Only Registered Valuers can issue valuation reports mandated under the Companies Act, 2013 (Section 247) and the Insolvency and Bankruptcy Code, 2016 (Regulation 35). CA V. Viswanathan of Virtual Auditor holds IBBI registration IBBI/RV/03/2019/12333 for the asset class "Securities or Financial Assets" — covering equity shares, preference shares, convertible instruments, debentures, and all other financial assets. With 100+ IBBI-compliant valuations across 9 regulatory frameworks, the firm delivers defensible reports accepted by NCLT, RBI, SEBI, CBDT, and RoC. Quick Answer: IBBI Registered Valuer — Securities & Financial Assets — IBBI Registered Valuer for Securities & Financial Assets. Registration IBBI/RV/03/2019/12333. Mandatory for Companies Act, IBC valuations. 100+ reports. CA V. Viswanathan, FCA, ACS, CFE, IBBI RV.

IBBI Registered Valuer — Securities & Financial Assets is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in IBBI-compliant valuations across 9 regulatory frameworks, from offices in Chennai, Bangalore, and Mumbai since 2012.

Source: IBBI Valuation Standards (2017), Companies (Registered Valuers and Valuation) Rules 2017 Official References: IBBI Registered Valuers ↗ · Companies Act ↗

What Makes IBBI Registration Mandatory?

Regulatory basis: Section 247, Companies Act 2013 read with Companies (Registered Valuers and Valuation) Rules, 2017. IBBI (Registered Valuers) Regulations, 2017. IBC Regulation 35, IBBI (IRPCP) Regulations, 2016.

Indian law mandates a Registered Valuer for:

Companies Act transactions: Preferential allotment (Section 62), buyback (Section 68), schemes of arrangement/amalgamation (Sections 230-232), non-cash transactions with directors (Section 192), oppression/mismanagement proceedings (Sections 241-242).

IBC proceedings: Fair value and liquidation value for CIRP (Regulation 35). Two independent Registered Valuers required. Must complete within 75 days of insolvency commencement.

NCLT matters: Whenever NCLT orders valuation — shareholder disputes, class action suits, approval of schemes.

A CA certificate is NOT sufficient for these transactions. Only an IBBI Registered Valuer report is legally valid.

Registration Requirements and Verification

To become an IBBI Registered Valuer: (1) Hold a professional qualification (CA/CS/CMA/MBA Finance), (2) Register with a Recognised Valuer Organisation (RVO), (3) Pass the IBBI Valuation Examination, (4) Demonstrate 3+ years of relevant experience, (5) Meet fit and proper criteria, (6) Complete 50 hours of CPE every financial year.

Verify CA V. Viswanathan\' registration: Search at ibbi.gov.in → Registered Valuers → Securities or Financial Assets → Registration IBBI/RV/03/2019/12333.

Why Virtual Auditor?

4 credentials, 1 firm: FCA (financial expertise) + ACS (corporate governance) + CFE (forensic rigour) + IBBI RV (statutory valuation authority). This combination is rare in India and creates a multi-regulatory intersection that compliance aggregators cannot replicate.

AI-powered, not AI-dependent: Our proprietary tools — 18-method valuation engine, Monte Carlo simulator, anomaly detection algorithms — amplify expert judgment. Technology serves the professional; the professional does not serve the template.

3-city physical presence: Chennai (HQ at Spencer Plaza), Bangalore (MG Road), Mumbai (Goregaon West). We are not a virtual-only firm. Physical presence means in-person consultations, local RoC coordination, and regulatory office proximity.

Post-engagement continuity: Unlike aggregators who register your company and disappear, we provide ongoing compliance support — annual filings, statutory audit, tax planning, and when you raise funding, FEMA/FDI compliance and share valuation by the same team that incorporated you. Registration is day one; we walk the full journey.

IBBI RV vs CA vs Merchant Banker — Valuation Authority

Parameter | IBBI Registered Valuer | Practicing CA | Merchant Banker |

Companies Act | ✓ Mandatory (Sec 247) | ✗ Not accepted | ✗ Not accepted |

IBC/NCLT | ✓ Mandatory (Reg 35) | ✗ Not accepted | ✗ Not accepted |

Income Tax (Rule 11UA) | ✓ Accepted | ✓ Accepted | ✓ Accepted |

FEMA FDI | ✓ Accepted | ✓ Accepted | ✗ Not accepted |

SEBI | ✓ Accepted | ✗ Not accepted | ✓ Accepted |

People Also Ask

How many methods should a valuation use?

Best practice is 3-5 methods with cross-validation. Virtual Auditor deploys up to 18 methods simultaneously and uses Monte Carlo simulation (10,000 iterations) to produce a probability distribution rather than a single point estimate.

Is a Registered Valuer mandatory for all valuations?

IBBI Registered Valuer is mandatory for Companies Act (Section 247) and IBC (Regulation 35) valuations. For FEMA and Income Tax, a CA in practice is sufficient, but using a Registered Valuer provides a higher standard.

⚡ How Virtual Auditor Delivers This Differently

Our Valuation Engine Pro deploys 18 methods simultaneously, runs 10,000 Monte Carlo simulations with loss carry-forward tax treatment, generates Tornado sensitivity charts, computes DLOM using Chaffe and Finnerty models, and exports IBBI-compliant reports with all assumptions and statistical validations included.

Need Help With This?

Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

Step-by-Step Process

• 1

Step 1

Engagement letter with scope and purpose

• 2

Step 2

Independence confirmation and disclosure

• 3

Step 3

Data collection and due diligence

• 4

Step 4

Apply IBBI Valuation Standards methodology

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Step 5

Internal quality review

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Step 6

Issue signed report with IBBI registration number

What You Will Receive

Upon completion of this engagement, you will receive: a comprehensive final report or certificate (as applicable), copies of all filed forms with official acknowledgment receipts, a detailed advisory note highlighting key observations and recommendations, and a compliance calendar outlining upcoming due dates and filing requirements. All deliverables are reviewed by CA V. Viswanathan before release.

Recent Engagement — How We Helped

Context: a mid-stage startup raising Series B funding from a US-based venture capital fund.

Challenge: The company needed simultaneous valuations under multiple regulatory frameworks — FEMA 20(R) for foreign investment pricing, Rule 11UA for income tax compliance, and Ind AS 113 for financial reporting — each with different methodological requirements and different valuation dates.

Our approach: We deployed our multi-framework valuation engine, running DCF analysis with 10,000 Monte Carlo simulations for FEMA pricing, NAV-based computation for Rule 11UA, and fair value hierarchy assessment for Ind AS. All three reports were prepared concurrently to ensure methodological consistency across frameworks.

Outcome: All three valuation reports were delivered within 10 working days, enabling the client to close the funding round on schedule. The FEMA pricing was accepted by the AD bank without queries, and the Rule 11UA valuation withstood scrutiny during subsequent income tax assessment.

This engagement illustrates Virtual Auditor's approach to ibbi registered valuer — combining regulatory expertise with practical execution to deliver results within the client's timeline.

When Is IBBI Registered Valuer Not Required?

Valuations may not be required when: (a) transactions are between wholly-owned group entities where no tax or regulatory event is triggered, (b) share transfers are at face value between existing shareholders with no FEMA/income tax implications, (c) the transaction falls below the de minimis threshold specified in the applicable regulation, or (d) the regulator has issued a specific exemption notification for the transaction type.

If you are unsure whether your situation requires ibbi registered valuer, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

Documents Required

The following documents are needed to initiate the ibbi registered valuer process:

PAN card and Aadhaar of the entity/promoters, Certificate of Incorporation/Registration, last 3 years audited financial statements (with schedules and notes), shareholding pattern as on valuation date, details of any recent transactions in shares (last 2 years), business plan or financial projections (for DCF-based valuations), cap table with complete history of share issuances, and any regulatory correspondence relevant to the valuation purpose.

We provide a personalised document checklist after the initial consultation, tailored to your specific entity type and situation. Documents can be shared securely via email or our client portal.

Updated for FY 2025-26

This service page reflects the latest regulatory requirements as of March 2026, incorporating changes from the Union Budget 2025, recent MCA notifications, CBDT/CBIC circulars, and RBI master directions applicable to ibbi registered valuer. Virtual Auditor continuously monitors regulatory updates to ensure all advice and filings are current.

Penalties for Non-Compliance

Using incorrect or outdated valuations can result in: (a) rejection of FEMA filings by the AD bank, requiring fresh valuation and re-filing with potential late filing penalties, (b) income tax additions under Section 56(2)(x) for inadequate consideration, attracting tax at slab rate plus interest under Section 234A/B/C, (c) disqualification of the ESOP scheme for non-compliance with Ind AS 102, and (d) personal liability of directors for transactions at undervalued prices under Section 66 of the Insolvency Code.

Proactive compliance is always cheaper than penalty. Contact Virtual Auditor for a compliance health check to identify and address any gaps before they become liabilities.

Indicative Fee Structure

Our fees for ibbi registered valuer are transparent and competitive. We offer fixed-fee engagement models wherever possible, so you know the cost upfront. Pricing depends on the complexity of the engagement, entity type, and regulatory requirements involved. Contact us for a customised quote — initial consultation is free with no obligation.

Government Portal and Online Filing

Filings related to ibbi registered valuer are submitted through the relevant government portal. We handle all online filings on your behalf, including portal registration, form preparation, document upload, and acknowledgment tracking. You do not need to navigate the portal yourself — we manage the entire digital interface.