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CEIV Pathway for CPAs: ABV Exam and Review + CEIV Education and CEIV Exam

Determine your pathway to obtaining the CEIV(tm) Credential today - Learn More

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 financial reporting purposes.

This pathway includes everything needed for a CPA to progress through the CEIV credential program and attain the credential.

Bundle Includes:

AICPA ABV Exam Review Course
This CPE course provides an in-depth, comprehensive review of the business valuation body of knowledge to help prepare for the ABV exam.

ABV Exam - Registrations
This comprehensive 2-part exam covers the ABV Exam's Content Specification Outline which serves as the AICPA's business valuation body of knowledge.

CEIV Education for CPAs
Author/Moderator: Mark Zyla, CPA/ABV, CFA, ASA; Nathan E. DiNatale, CPA/ABV, CVA, ABAR
This education series, led by Mark Zyla, 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 bundle also includes a course on the Mandatory Performance Framework (MPF) for entity and intangible asset valuations.

  • 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.

CEIV Exam
The CEIV Exam is a two-part online multiple choice exam based on the fair value measurement concepts covered in the CEIV Pathway Education (Accounting and Regulatory Environment, Technical Guidance and Audit Considerations) and the Mandatory Performance Framework and its related applications.

NOTE: The CEIV exam is now available and will be automatically added to the course and accessible through My Account.

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.

NASBA Fields of Study:

Accounting, Auditing

CPE Credits: 36

Discounts

Purchase the CEIV Education for CPAs + ABV Review & Exam + CEIV Exam bundle for $1399. Discounted price will show in the shopping cart during checkout.

Free book with purchase!
Fair Value Measurement: Practical Guidance and Implementation, 2nd Edition is free ($110 value) when you purchase this education bundle. This guide discusses the rules of fair value accounting, offering direction for best practices of financial valuation as well as for understanding FASB pronouncements involving fair value.

About the Authors

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

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.