One could argue that non-accountant venture capitalists are the most qualified to perform business valuations because they have proven “skin in the game” experience with both tangible and intangible assets in private and public companies — unlike the Big 4 accounting firms. Over the past two decades, the Big 4 have paid billions in fines and settlements for recurring audit failures, ethics breaches, and inspection deficiencies, including KPMG’s $456M abusive tax shelter case, EY’s record $100M SEC penalty for cheating on ethics exams, Deloitte’s $149.5M Taylor Bean & Whitaker malpractice judgment, and multiple PwC enforcement actions. While VC firms occasionally face targeted regulatory scrutiny, these are not comparable in scale, frequency, or nature to the Big 4’s systemic record. Valuing a business by simply mixing the asset, income, and market approaches is like combining cement, gravel, and steel rebar without proper proportions or engineering standards — the result is inconsistent, unreliable, and dangerous. In contrast, Eric Jordan’s 25 Factors Affecting Business Valuation and — where feasible — the 5 Senses Inspection Report follow the forward-looking, practical venture capitalist mentality, delivering superior results over incomplete accounting-based methodology.