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CPE Self-Study
CEIV Education for Finance Professionals
NASBA FIELD OF STUDY
Accounting and Auditing
LEVEL
Basic
CPE CREDITS
Online: 26.0
The CEIV credential education program allows you to demonstrate your commitment to enhancing audit quality, consistency, and transparency in fair value measurements. This bundle covers the Mandatory Performance Framework for public company entity and intangible asset valuations, fair value measurements and both the AICPA Code of Professional Conduct and the applicable Professional Standards.

CPE On-Demand
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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
  • Apply AICPA ethics rules in valuation engagements
  • Recall AICPA standards applicable in valuation and consulting engagements
  • Apply the AICPA's valuation and consulting standards to different scenarios

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.

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

This CPE bundle also includes a course on the Mandatory Performance Framework (MPF) for public company entity and intangible asset valuations, the AICPA Code of Professional Conduct, and AICPA Professional Standards.

This is required fair value measurement and professional standards education for finance professionals who are pursuing the CEIV credential. Visit the CEIV Pathway Tool to determine if this bundle is the one for you.

Bundle Includes:

CEIV Education for Finance Professionals

  • Fair Value Measurements: Accounting Standards and Regulatory Environment
    Through this course, you will learn about the accounting standards related to fair value accounting and the regulatory environment. It 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
    Through this course, you will learn about how intangible assets create value. You will also learn about the three common approaches to measuring fair value and the various methods under each. Additionally, it 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
    This course teaches 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. It discusses the reliability of management's assumptions and how to test those assumptions, as well as auditing accounting estimates and fair value measurements. Also, it provides a robust case study to illustrate the points discussed throughout the program.
  • Fair Value Measurements: Mandatory Performance Framework
    This course provides guidance from the new Mandatory Performance Framework (MPF), which is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements. It walks you through the new documentation and performance requirements included in the Mandatory Performance Framework, including application guidance.
  • AICPA Code of Professional Conduct
    This course provides an introduction and explains the AICPA Code of Professional Conduct and conceptual framework. Through case studies and exercises you will become familiar with the most up-to-date AICPA, SEC and other regulatory rules. It covers the basic tenets of ethical and professional conduct, covering the principles of ethics, and it explains why the code is necessary and how it is organized.
  • AICPA Valuation and Consulting Standards
    This course explains Professional Standards CS section 100 (Statement on Standards for Consulting Services No. 1) and VS section 100 (Statement on Standards for Valuation Services No. 1). It covers consulting services, including consulting services for attest clients. It also discusses valuation services including types of engagements to estimate value and valuation and calculation engagement reporting.
Ratings and reviews
Author(s)

Catherine R. Allen, CPA

Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.

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

Robert F. Reilly, CPA/ABV/CFF, CGMA, CMA, CFA, CVA, CBA

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.

Price:
$939.00
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Estimated total:
$939.00
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CREDIT INFO
CPE credits
Online
: 26.0
NASBA Field of Study
Accounting and Auditing
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
CEIVLN
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