CPE Self-Study
CEIV Education for CPAs
Accounting and Auditing
Online: 23.5
Certified in Entity and Intangible Valuations(TM) (CEIV) education. The CEIV credential is for CPAs who perform fair value measurements for entities and intangible assets for financial reporting purposes. This bundle and courses are required education for CPAs who are pursuing the CEIV credential.

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
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

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

Required Browser Plug-ins:

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.

Accessibility: The Association of International Certified Professional Accountants (Association) is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association’s website, educational materials, products, and services.  The Association is committed to making professional learning accessible to all.  This commitment is maintained in accordance with applicable law.  For additional information, please refer to the Association’s Website Accessibility Policy.

If this symbol is displayed under Delivery Type on the product page, this product offers closed captioning.

For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Product details

Learning Objectives

This bundle will prepare you to:

  • Recognize the changing economic and regulatory environment and its impact on financial accounting standards
  • Recall the principles highlighted in the auditing standards
  • Identify areas in fair value measurement that may be subjective
  • Recognize how individual intangible assets create value
  • Recall factors to consider when evaluating the useful life of an intangible asset
  • Recall the purpose and primary goal of the MPF
  • Recall the documentation requirements for fair value engagements
  • Identify the basic information required in a valuation report to comply with the MPF

Regulators have questioned whether practitioners who are conducting fair value measurements for public company financial reporting purposes have the necessary training, expertise and experience to perform these valuations in a manner consistent with valuation standards and best practices.

The Certified in Entity and Intangibles Valuations™ (CEIV™) credential program demonstrates credential holders’ commitment to enhancing audit quality and consistency and transparency in fair value measurements for U.S. public company financial reporting purposes.

Mark Zyla, a leading fair value expert from Acuitas Inc. and publisher of the Acuitas Inc. Survey of Fair Value Audit Deficiencies, leads a series of courses that cover a framework for applying fair value accounting rules, provide training to evaluate the fair value of entities and intangible assets as prepared by a valuation specialist, and compare / contrast fair value in IFRS and U.S. GAAP to help you stay ahead of the curve on fair value measurement.

Also included in this bundle is a course on the Mandatory Performance Framework for public company entity and intangible asset valuations, led by Nathan DiNatale, leader of Valuation Advisory Services for SC&H Capital.

This bundle is required education for CPAs who are pursuing the CEIV credential. Visit the CEIV Pathway Tool to determine if this bundle is the one for you.

Bundle Includes:

  • Fair Value Measurements: Accounting Standards and Regulatory Environment
    You will learn the accounting standards related to fair value accounting and the regulatory environment. This program discusses applicable standards from the FASB Accounting Standards Codification©, differences between U.S. GAAP and IFRS, and SEC and PCAOB guidance.
  • Fair Value Measurements: Technical Guidance and Other Related Topics
    You will learn how intangible assets create value and the three common approaches to measuring fair value and the various methods under each. This program also teaches considerations related to the fair value of contingent consideration and other contingencies, as well as useful life analysis for intangible assets.
  • Fair Value Measurements: Audit Considerations
    You will learn the auditing process that relates to the use of a valuation report, including applicable auditing standards issued by the AICPA, as well as those auditing standards issued by the PCAOB. This program discusses the reliability of management’s assumptions and how to test those assumptions, as well as auditing accounting estimates and fair value measurements. This program also provides a robust case study to illustrate the points discussed throughout the program.
  • Fair Value Measurements: Mandatory Performance Framework
    This program will provide guidance from the new Mandatory Performance Framework, which is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements. You will learn the new documentation and performance requirements included in the Mandatory Performance Framework, including application guidance.
Ratings and reviews

Mark L. Zyla, CPA/ABV, CFA, ASA

Atlanta, GA

Mark L. Zyla is a Managing Director of Acuitas, Inc. an Atlanta Georgia based valuation and litigation consultancy firm. Mark is the practice leader of the firm's valuation practice.

Mark received a BBA degree in Finance from the University of Texas at Austin and an MBA degree with a concentration in Finance from Georgia State University. Mark also completed the Mergers and Acquisitions Program at the Aresty Institute of The Wharton School of the University of Pennsylvania and the Valuation Program at the Graduate School of Business at Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation ("CPA/ABV"), Certified in Financial Forensics ("CFF") by the AICPA, a Chartered Financial Analyst ("CFA"), and an Accredited Senior Appraiser with the American Society of Appraisers certified in Business Valuation ("ASA").

Mark serves on the AICPA's Forensic and Valuation Services Executive Committee. He is former member of the Business Valuation Committee of the AICPA, where he was also formerly the Chairman of the AICPA's ABV Examination Committee. He served for a number of years as the chairman of the AICPA's Fair Value Measurement Conference Committee. Mark is currently a member of the Business Valuations Committee of the ASA where he also serves on the business valuation standards subcommittee. He is one of the authors of the International Glossary of Business Valuation Terms which has been adopted by the major valuation organizations. He is also a member of the Liabilities Working Group of the International Valuation Standards Council ("IVSC"). Mark is on the Advisory Council of the Master of Science in Finance program at the University of Texas at Austin. In 2013, Mark was inducted into the AICPA Business Valuation Hall of Fame.

Mark is a frequent presenter and author on valuation issues. He has taught valuation courses at the FBI Academy in Quantico, Virginia and to the PCAOB in Washington D.C. He is on the faculty of the Federal Judicial Center and the National Judicial College teaching business valuation concepts to judges. Mark is author of Fair Value Measurement: Practical Guidance and Implementation 2nd ed. published by John Wiley & Sons, Inc. (2013). Mark is also the author of the course, "Fair Value Accounting: A Critical New Skill for All CPAs" published by the AICPA. Mark is also co-author of several portfolios related to Fair Value Measurement published by Bloomberg BNA.

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.

Determine your pathway to obtaining the CEIV(tm) Credential today - Learn More
Member Quantity:
Nonmember Quantity:
Estimated total:
Add to cart
CPE credits
: 23.5
NASBA Field of Study
Accounting and Auditing
Delivery Method
QAS Self-Study
Course acronym
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
Contact us online
Back to Top