Sectional Memberships

ABV Exam Registration

  • $220.00-$275.00
    ABV Exam Module 1: Foundation of Valuation Theory - First-Time Registrant Product #: 12-XAM1
    AICPA Member: $220.00
    Non-Member: $275.00
  • $220.00-$275.00
    ABV Exam Module 2: Implementation of Valuation Methods - First-Time Registrant Product #: 12-XAM2
    AICPA Member: $220.00
    Non-Member: $275.00
  • $60.00
    ABV Exam Module 1: Foundation of Valuation Theory - Retake Product #: 12-RETAKE1
    AICPA Member: $60.00
    Non-Member: $60.00
  • Read More
  • $60.00
    ABV Exam Module 2: Implementation of Valuation Methods - Retake Product #: 12-RETAKE2
    AICPA Member: $60.00
    Non-Member: $60.00
  • Read Less

ABV Exam Registration

The ABV Exam is offered as a 2-part examination. You must pass both modules of the ABV Exam to obtain the ABV credential. Module 1, "Foundation of Valuation Theory", covers Content Specification Outline (CSO) Sections I and III. Module 2, "Implementation of Valuation Methods", covers CSO Section II. Please reference the CSO before preparing for the ABV Exam.

ABV Exam Content

Exam Module CSO Section Major Topics
Module 1 - "Foundation of Valuation Theory" Section I and III
  • Defining the Engagement
  • Sources of Economic and Industry Data
  • Macro-Economic and Environmental Analysis
  • Industry Analysis
  • Subject Entity Analysis
  • Related Topics
Module 2 - "Implementation of Valuation Methods" Section II
  • Valuation Approaches
  • Discounts, Premiums and other Adjustments
  • Conclusion of Value

To learn more about the ABV credential requirements or the ABV Exam content, format, calculators, and study material, visit the ABV credential webpage. Payment of the exam fees serves as confirmation that you have read the registration and scheduling terms and conditions.

Within two weeks of successfully registering for the ABV Exam, you will receive a Notice to Schedule email that includes vital information on how to schedule your exam session at a Kryterion testing center or online via remote proctoring. Email is the only means by which scheduling information is transmitted so please ensure that the AICPA has your most recent email address on record.

If you have any inquiries, please direct them to abv@aicpa.org or call 888-777-7077.

Please use the product codes below and register according to the correct exam candidate category:

ABV Exam (Pricing per module)

Your Status Choose Product#
Below to Register
Exam Fee
First-time exam registrant 12-XAM1 or 12-XAM2 $176 – FVS Section members*
$220 – AICPA members
$275 – non-members
Exam retake 12-RETAKE1 or 12-RETAKE2 $60

If you are a member of the AICPA but not a member of the FVS Section, and you would like access to the benefits of membership, click here to join the FVS Section. If you are not a member of the AICPA, click here to join the AICPA. Please note that discounts based upon membership level will be applied during checkout. If you have a promotion code, you will be asked to enter the code prior to payment.

About the Publisher

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.