Hong Kong Valuation Guide
Business valuation in Hong Kong, explained before you ask for a quote
Understand when valuation is needed, how the process works, what affects fees, which information is commonly requested, and how Hong Kong reporting and market requirements shape the work.
Start with scope
A valuation is not a standard product
The subject interest, purpose, valuation date, intended users, evidence and applicable standards determine the work. This guide helps you ask the right questions before requesting a fee proposal.
Browse by valuation question
Find the page that matches your valuation question.
The right scope depends on who will use the work, the applicable rules, the subject being valued, the valuation date and the evidence available.
Business & equity valuation
M&A, shareholder matters, fundraising, strategic planning, tax, disputes and listed-company transactions.
Read guide → 02Financial reporting valuation
Purchase price allocation, impairment testing, fair value measurement, revaluation and audit support.
Read guide → 03Financial instruments & funds
Options, convertibles, derivatives, ECL, debt, private equity portfolios and hard-to-price assets.
Read guide → 04Property, plant & specialist assets
Real estate, plant and machinery, intellectual property, mineral, biological and infrastructure assets.
Read guide → 05Startups & transactions
Pre-money and post-money value, option plans, complex cap tables, deal models, NPV and feasibility analysis.
Read guide → 06Employee benefits & LSP
HKAS 19 actuarial valuation for long service payment obligations and other defined benefit arrangements.
Read guide →
A better first conversation
Send the facts that shape scope and fees.
A concise background note is more useful than a generic request for “a valuation.” It lets the valuer identify the relevant standard, workplan, specialist inputs and likely reviewer questions.
- Purpose and intended users
- Target company, asset, instrument or obligation
- Business nature and locations
- Financial information and projections available
- Valuation date, deadline and review process
Current Hong Kong context
Capital-market activity is raising the bar for valuation readiness.
Hong Kong led global IPO fundraising in 2025 and remained the top venue in Q1 2026. New listing reforms took effect on 24 July 2026.
Common decision points
When is a valuation needed?
Transactions
Acquisition, disposal, restructuring, joint venture, buyout, fairness analysis or notifiable transaction.
Financial statements
PPA, impairment, fair value, ECL, revaluation, share-based payment or employee benefit obligation.
Capital
Fundraising, pre-IPO planning, employee options, preference shares, convertibles or shareholder entry and exit.
Governance
Board decision, dispute, tax, estate planning, insolvency, regulatory request or independent review.
Share the purpose, target, timing and available evidence.
We will help translate that into a sensible valuation scope and an efficient request list.