Report of valuation of works of art requires registered valuer to provide detailed valuation, ownership, and declaration. Form O-9 requires a registered valuer to provide identification (name, registration number), purpose and date of valuation, owner(s) and co-ownership shares where applicable, a full description of the work(s) of art, and a detailed discussion of the valuation factors and methodology. The valuer must declare the truth of the information, absence of direct or indirect interest in the asset, and that the valuer personally inspected the work, and must sign and date the report.