CPE Self-Study
AICPA's ABV Examination Review Course
Specialized Knowledge
Online: 10.0
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.

FVS Section Members and ABV/CFF Credential Holders Save an Additional 20%!

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

CPE On-Demand
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Product details

Who Will Benefit?

  • ABV credential candidates

Key Topics

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

Learning Objectives

  • Identify valuation related professional standards and guidelines issued by AICPA (for example, VS section 100).
  • Differentiate among standards of value, premises of value, and levels of value.
  • Identify the five basic steps of a valuation engagement.
  • Identify key areas related to valuation in the conceptual framework of fair value accounting, accounting for business combinations, and accounting for goodwill impairment.
  • 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.
  • Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk assessment

Newly enhanced and closely aligned with the ABV Exam, the AICPA's ABV Examination Review Course is the only comprehensive ABV Exam review program backed by the resources and collective expertise of business valuation professionals associated with the world's largest member association representing the accounting profession.

The AICPA's ABV credential is one of the most rigorous and prestigious business valuation certifications. It is an essential marketing tool for valuation professionals who specialize in this lucrative practice area. A key step towards becoming an ABV credential holder, the ABV Exam tests a comprehensive range of business valuation knowledge which is listed in the ABV Exam Content Specification Outline (CSO).

The ABV Exam is offered in a two-part, modular format. Part 1, "Foundation of Valuation Theory", covers CSO section I and chapters 1-3 of the ABV Exam Review Course. Part 2, "Implementation of Valuation Methods", covers CSO section II and chapters 4-9 of the ABV Exam Review Course. Please reference the CSO before preparing for the ABV Exam.

This course reviews most of the items on the ABV Exam CSO and should be combined with independent reading and study to prepare for the ABV Exam.

Table of contents
Ratings and reviews

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


American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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CPE credits
: 10.0
NASBA Field of Study
Specialized Knowledge
Moderate amount of business valuation experience
Delivery Method
QAS Self-Study
Course acronym
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