CPE Self-Study
Fair Value Measurements: Mandatory Performance Framework (MPF) and Application of the MPF
Online: 4.0
This program covers the new documentation and performance requirements included in the Mandatory Performance Framework, including application guidance.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
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Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

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Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Key Topics

  • Fair value measurements
  • Accounting & Auditing
  • Valuation

Learning Objectives

  • Recall the purpose and primary goal of the framework.
  • Recall important key terms.
  • Identify the primary benefits to valuation professionals and third parties.
  • Recall the scope of the framework.
  • Recall the documentation requirements for fair value engagements.
  • Identify the components of professional competence and professional skepticism.
  • Identify the basic information required in a valuation report to comply with the framework.

This CPE course provides guidance from the new Mandatory Performance Framework (MPF) and Application of the MPF for the Certified in Entity and Intangible Valuations™ (CEIV™) credential. This is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements, and walks you through the new documentation and performance requirements.

This course applies to the hot topic of fair value measurements and the applicable performance framework CPAs and financial professionals should become familar with.

Ratings and reviews

Nathan E. DiNatale, CPA/ABV, CVA, ABAR


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
: 4.0
NASBA Field of Study
Delivery Method
QAS Self-Study
Course acronym
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