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Over the years, the HKEX, the SFC and the HKICPA published their views and findings on the common issues identified in the valuation profession and the valuations prepared for financial reporting and transaction purposes.In this article, we briefly summarise the authorities\u2019 concerns and five common valuation pitfalls for which valuation practitioners and users should remain vigilant.\u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.hk\/zh_hk\/news\/common-valuation-pitfalls-part-i\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Hong Kong\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-08T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-22T06:48:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/pexels-rdne-stock-project-7947707-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"henryhung\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"henryhung\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u5206\u9418\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.moore.hk\/news\/common-valuation-pitfalls-part-i\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore.hk\/news\/common-valuation-pitfalls-part-i\/\"},\"author\":{\"name\":\"henryhung\",\"@id\":\"https:\/\/www.moore.hk\/#\/schema\/person\/670e1017fce86aec436239c137abea0d\"},\"headline\":\"Common Valuation Pitfalls \u2013 Part I\u00a0\",\"datePublished\":\"2023-02-08T00:00:00+00:00\",\"dateModified\":\"2025-12-22T06:48:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.moore.hk\/news\/common-valuation-pitfalls-part-i\/\"},\"wordCount\":84,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.moore.hk\/news\/common-valuation-pitfalls-part-i\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/pexels-rdne-stock-project-7947707-scaled.jpg\",\"articleSection\":[\"Transaction & Valuation\"],\"inLanguage\":\"zh-HK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.moore.hk\/news\/common-valuation-pitfalls-part-i\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore.hk\/news\/common-valuation-pitfalls-part-i\/\",\"url\":\"https:\/\/www.moore.hk\/news\/common-valuation-pitfalls-part-i\/\",\"name\":\"Common Valuation Pitfalls \u2013 Part I\u00a0 - Moore Hong Kong\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore.hk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore.hk\/news\/common-valuation-pitfalls-part-i\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore.hk\/news\/common-valuation-pitfalls-part-i\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/pexels-rdne-stock-project-7947707-scaled.jpg\",\"datePublished\":\"2023-02-08T00:00:00+00:00\",\"dateModified\":\"2025-12-22T06:48:33+00:00\",\"author\":{\"@id\":\"https:\/\/www.moore.hk\/#\/schema\/person\/670e1017fce86aec436239c137abea0d\"},\"description\":\"The valuation of businesses and assets is integral in financial reporting, IPOs and transactions. 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