2- Valuation Services (VS) section 100, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (AICPA, Professional Standards) does not apply

a. To cases in which the value of a subject interest is provided to the member by the client or a third party, and the member does not apply valuation approaches and methods, as defined by VS section 100.

b. To cases of internal-use assignments from employers to employee members not in the practice accounting.

c. When it is not practical or reasonable to obtain or use relevant information, and as a result the unable to apply valuation approaches and methods that are described in VS section 100.

d. All of the above situations.