The value of a closely-held business interest can be needed for many purposes, including transactional, business succession planning and property division during divorce. Accurate valuations are a critical component of all of these activities. What happens when the business owners manipulate the financial statements to impact the value of their business? What are the motivations and methods behind those acts? Learn about potential red flags and the role CPAs can play to mitigate the risk of inaccurate business valuations.