ISBA Practice Guideline for Calculation Reports and Letter Estimates - Limited Scope Engagements outside USPAP: 2026 Conference

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Includes a Live Web Event on 10/27/2026 at 2:00 PM (EDT)

Only available as part of a package

The International Society of Business Appraisers (ISBA) and the NEBB Institute invite you to join us for an exciting and informative conference on the latest trends and advancements in business valuation and machinery and equipment appraisal!

Our conference, scheduled for October 27–28, 2026, will feature expert speakers, interactive breakout sessions, and networking opportunities, and will be delivered remote via Zoom so you can participate without the headaches of travel. Don't miss this chance to connect with industry leaders, gain valuable insights, and stay ahead of the curve in business valuation (BV) and machinery and equipment (M&E) appraisal.

James A. Lisi

Owner and Chief Valuer

SB Valuations

James A. Lisi is owner and chief valuer of SB Valuations. He has important experience in M&A and angel investing. His expertise spans businesses, real property LLCs, public stock discounts, intellectual property, promissory notes, cryptocurrency, equipment and non-control interests. His published work argues that valuation practice has thoroughly developed the framework for value-in-exchange (market value) but never built an equivalent framework for value-in-use (investment value), the value to an owner who already holds the asset. He argues the two form a complementary pair that can never both be observed in the same transaction, since market data only captures completed exchanges, never the retained-ownership case, which he identifies as the structural reason investment value has lacked the same scientific treatment as market value. He is also serving on the ISBA artificial intelligence committee in 2026.