Lenders/investors have a particular way of looking at business opportunities. Their view will be very different from that of the business owner. They have no emotion in their decision making… they just want cold hard facts and to be confident the business can meet its commitments and repay loans/dividends. It’s better if an unbiased third party does this to alleviate inefficiency and frustration. It also gives a good impression that the business owner has professional financial control in place.