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CEIV Pathway for Financial Professionals: Valuation Principles 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 finance professional to progress through the CEIV program and attain the credential.

Bundle Includes

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

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

CEIV Education for Finance Professionals
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, the AICPA Code of Professional Conduct, and AICPA Professional Standards.

  • 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.
  • 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.

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.

NASBA Fields of Study:

Accounting, Auditing

CPE Credits: 38.5

Discounts

Purchase the CEIV Education for Finance Professionals + Valuation Principles Review & Exam + CEIV Exam bundle for $1599. 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

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.

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

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

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.