The CA-Facing Service — P&M Valuation for Tax and Finance Practice
CAs managing manufacturing clients encounter P&M valuation in multiple contexts: SARFAESI certificate requirements from banks; IT search valuations for undisclosed assets; capital gain computations for disposed equipment; Ind AS 16 revaluation; and estate/succession P&M schedules. A2Z Valuers’ CA-facing service addresses each with the specific methodology and certificate format required.
What We Need to Structure the P&M Valuation Assignment
A clear CA brief allows the valuation assignment to be scoped around the client’s assets, purpose, available documentation and required timeline.
Equipment Categories Present
Industrial machinery, electrical equipment, HVAC, construction equipment, vehicles and IT assets.
Specific Purpose
SARFAESI, IBC, IT search, insurance RCN, M&A, Ind AS or estate requirements.
Number of Major Items
Approximate count of major equipment items required to be covered in the assignment.
Documents Available
Fixed asset register, invoices, maintenance logs and statutory certificates.
Required Timeline
Bank sanction date, filing deadline or sale completion date.
Defined Timelines for Different P&M Valuation Assignments
Turnaround depends on the valuation context, number of assets and scope of documentation. The following timelines cover the specified assignment categories.
SARFAESI Hypothecation Certificate
Up to 20 major items
SARFAESI Hypothecation — Large Factory
20–50 major items
IBC CIRP P&M Valuation
Fair Value and Liquidation Value
IT Search Certificate
Same-day valuation requirement
Insurance RCN Update
Replacement Cost update
M&A Comprehensive P&M Schedule
40+ items, multi-sector
Motor Vehicle Fleet
Up to 50 vehicles