Which of the following is a permitted valuation under AICPA independence rules (provided the general requirements have been met)? Valuation of company stock, where the value of the stock issued will be material to the financial statements. Valuation of the company as part of a partner's divorce proceeding. Valuation for purposes of determining goodwill impairment, where the goodwill is material to the financial statements. Valuation for purposes of the purchase price allocation of a material acquisition.