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CPE Self-Study

AICPA's ABV Examination Review Course

  • $299.00-$379.00
    AICPA's ABV Examination Review Course Availability : Backordered Product #: 745797
    AICPA Member: $299.00
    Non-Member: $379.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-ABVE

Newly enhanced and closely aligned with the ABV exam, the Association for International Professional Accountant’s ABV Exam Review is the only comprehensive BV examination review program backed by the resources and collective expertise of business valuation professionals associated with the nation's premier membership organization for CPAs.

The AICPA’s ABV credential is the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA planning to specialize in this lucrative practice area. A key step towards becoming an ABV, the ABV exam tests a comprehensive range of business valuation knowledge.

The ABV exam is offered in a two-part, modular format. Module 1, "Approaches", covers Content Specification Outline (CSO) section II and chapters 3-7 of ABV Exam Review. Module 2, "Analysis and Related" covers CSO sections I & III and chapters 1, 2 and 8-10 of ABV Exam Review. Please reference the CSO before preparing for the ABV exam.

NOTE: Taking this review course does not guarantee that the candidate will successfully pass the ABV exam. This course reviews most of the items on the exam’s content specific outline and is not meant to teach topics to the candidate for the first time. A significant amount of independent reading and study will be necessary to prepare for the exam, regardless of whether or not the candidate completes this review course.

Learning Objectives

  • Differentiate among standards of value, premises of value, and levels of value.
  • Identify the five basic steps of a valuation engagement.
  • Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk assessment
  • Distinguish among the three primary approaches to value (and related hybrid approaches), as well as identify and apply various types of valuation adjustments and the reconciliation of value estimates.
  • Identify valuation related professional standards and guidelines issued by AICPA (for example, VS section 100) and tax authorities.
  • Apply BV knowledge to special issues, including intellectual property, litigation and dispute resolution services, FLPs and LLCs, ESOPs, special types of securities, and reporting.
  • Recognize landmark cases.

Topics Discussed

  • Professional Standards, the Engagement, and Standards of Value
  • Subject Company Analysis
  • The Market Approach to Valuation
  • Cost of Capital
  • Income Approach to Value
  • Asset-Based Approach
  • Valuation Adjustments: Discounts and Premiums
  • Fair Value for Financial Reporting Based on Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 820
  • The Valuation of Intangible Assets and Intellectual Property
  • Valuation Service Areas

Who Will Benefit?

  • ABV credential candidates

Discounts

FVS Section Members Save an Additional 20%!

When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the Forensic and Valuation Services Section.

About the Authors

ABV Exam Review Task Force

R. James Alerding, CPA/ABV, ASA

Andrew C. Blank, CPA/ABV

Chad Hoekstra, CPA/ABV/CFF

Jason MacMorran, CPA/ABV/CFF, CVA

Courtney N. Mussatt, CPA/ABV

About the Publisher

AICPA

About the AICPA
The American Institute of CPAs (AICPA) is the world's largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.