Private equity fund valuation in the USA plays a critical role in assessing the financial health and performance of investment portfolios. This process involves estimating the fair value of assets held by the fund, typically including privately held companies, using accepted valuation methods such as discounted cash flow, market comparables, or asset-based approaches. Accurate valuation ensures transparency for investors and compliance with accounting and regulatory standards. It also supports investment decisions and performance benchmarking. Given the illiquid nature of private equity assets, periodic re-evaluation is essential. Fund managers, auditors, and financial analysts rely on consistent, objective valuation practices to maintain reporting integrity. Private equity fund valuation determines fair market value of investments, crucial for financial reporting, investor relations, and regulatory compliance in the USA.