Business Valuation Review involves the process where a qualified business valuator assesses and gives an opinion on a valuation report and conclusion of value reached by another valuator. Business valuation reviews are normally necessitated when the valuation conclusion reached by a valuator is being contested, sometimes through a law court. The business valuation review may be in a written or oral form. The essence is to inform users of the valuation report and the conclusion of value therein on the extent to which the valuation report is credible and can be relied on.