Business valuation is an important tool for business owners, executives and potential buyers. An accountant can provide business valuation services, which involve an analysis of the company's financial performance, market conditions, and other factors to determine the fair market value of the business. Services include a review of the business's financials, tax returns, legal documents and other relevant information to determine the value of the business. The valuation can be used for financing and investment decisions, mergers and acquisitions, or for estate and gift tax purposes.