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ABV + CEIV Credential Education and Exam Package
Valuation Services
Bundle

ABV + CEIV Credential Education and Exam Package

Get on the path to the CEIV credential with this ABV + CEIV credential education and exam package.

$1,772$797.16 - $1,382.16
22% bundle discount applied
Do you have an AICPA membership? Log in to apply your member discount.

Products included

4

Format

Multiple

CPE Credits

40

Product Number

ABVCEIVCRED21

 Business & partner 
Bundle Details

The ABV and CEIV credentials position you as a premier valuation service provider and promote considerable expertise in business valuation and the performance of fair value measurements for entities and intangible assets for financial reporting purposes. This package helps you prepare to take the ABV and CEIV credential exams.

This package is for CPAs and Finance Professionals who have not yet passed a qualifying valuation exam. Qualifying valuation exams include the AICPA’s ABV® exam, ASA, BV 201–204 or Challenge Exam, RICS Assessment of Professional Competence, CFA level 3 or CBV Exam.)

For more information on CEIV credential program requirements, please visit https://www.aicpa.org/membership/join/credentials.html.

What’s included in this bundle
Exam
$275
$46.80 - $214.50
22% bundle discount applied
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Product Details

ABV Exam Registration

The ABV Exam is offered year-round as a 2-part exam. You must pass both modules of the ABV Exam within 24 months to obtain the ABV credential. You may take the exam in-person at a test center or online via remote proctoring. Please reference the ABV Exam Blueprint before preparing for the ABV Exam.

ABV Exam Content

Part 1 - ""Foundation of Valuation Theory"" - Blueprint Section I:

  • Professional Standards
  • Financial Reporting
  • Defining the Engagement
  • Sources of Economic and Industry Data
  • Macro-Economic and Environmental Analysis
  • Industry Analysis
  • Subject Entity Analysis

Part 2 - ""Implementation of Valuation Methods"" - Blueprint Section II:

  • Valuation Approaches
  • Intellectual Property and Other Intangible Assets
  • 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. Visit My Account to verify.

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:

Your statusChoose product# above to registerExam Fee
First time registrant12-XAM1 or 12-XAM2$176 - FVS Section members; $220 - AICPA members; $275 - non-members
Exam re-take from previous exam12-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, join the FVS Section today. If you are not a member of the AICPA, join the AICPA today. Please note that discounts based upon membership level will be applied during checkout. New members may need to allow a few days for processing before they can enjoy the membership discount. If you have a promotion code, you will be asked to enter the code prior to payment.

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Exam
$299
$97.50 - $233.22
22% bundle discount applied
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Product Details

The CEIV Exam is offered as a 2-part online examination. Complete the exam at the date and time that works best for you.

  • CEIV Exam Module 1 covers the Fair Value Measurement Environment, Guidance and Related Auditing Requirements concepts covered in the CEIV education.
  • CEIV Exam Module 2 is based on the Mandatory Performance Framework and its related Applications.

Important note: You must take the CEIV Education and pass both parts of the CEIV Exam to obtain the AICPA’s CEIV credential. For first time CEIV exam registrants (17-XAM-CEIV-AICPA), your exam purchase entitles you to one exam (first attempt) and one re-take (second attempt) if you do not pass the first attempt. Prior to accessing the re-take, the AICPA recommends you study the topics covered in your first exam attempt. If you do not pass either the first or second attempt, you must purchase a third attempt. After three failed attempts, you will be subject to retaking the CEIV education and a 90-day cooling off period before you can take the CEIV Exam again.

To learn more about the CEIV credential requirements, visit https://www.aicpa.org/ceiv.

Volume pricing is available. Send an email to CEIV@aicpa.org for details.

Upon completion of your registration, your credit card will be charged a non-refundable exam fee according to the categories indicated below. Upon successfully passing the CEIV Exam and subsequently applying for the AICPA’s CEIV Credential, you will be required to pay the CEIV Credential fee.

It is extremely important that the AICPA has the most recent contact information for each registrant as your email and mailing address will be utilized for all communications regarding this exam.

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

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

Your statusChoose product# above to registerExam Fee
First time CEIV exam registrant - Part 1.: FVM Environment, Guidance & Related Auditing Requirements AND Part 2.: Mandatory Performance Framework AND Retake for Part 1 Exam and for Part 2 Exam17-XAM-CEIVA$299 - AICPA members; $299 - non-members
CEIV Exam Retake - Part 1 and Part 217-XAMREPURCH-CEIVA$249 - AICPA members; $249 - non-members
CEIV Exam Retake Part 1:Fair Value Measurement Environment, Guidance and Related Auditing Requirements17-XAMREPURCHMOD1-CEIVA$125 - AICPA members; $125 - non-members
CEIV Exam Retake Part 2: Mandatory Performance Framework17-XAMREPURCHMOD2-CEIVA$125 - AICPA members; $125 - non-members

Online registration is available to both AICPA members and non-members.

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CPE SELF-STUDY
Online
NASBA Field of Study: Specialized Knowledge
$299
$146.64 - $233.22
22% bundle discount applied
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Learning Outcomes
  • Identify valuation related professional standards and guidelines issued by AICPA (for example, VS section 100).
  • Differentiate among standards of value, premises of value, and levels of value.
  • Identify the five basic steps of a valuation engagement.
  • Identify key areas related to valuation in the conceptual framework of fair value accounting, accounting for business combinations, and accounting for goodwill impairment.
  • Distinguish among the three primary approaches to value (and related hybrid approaches), as well as identify and apply various types of valuation adjustments and the reconciliation of value estimates.
  • Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk assessment
Key Topics
  • Professional Standards, the Engagement, and Standards of Value
  • Fair Value for Financial Reporting Based on Financial Accounting Standards Board Accounting
  • Standards Codification (FASB ASC) 820
  • Subject Company Analysis
  • Income Approach to Value
  • Cost of Capital
  • The Market Approach to Valuation
  • Asset-Based Approach
  • The Valuation of Intangible Assets and Intellectual Property
  • Valuation Adjustments: Discounts and Premiums and Reconciliation of Indicated Values
Product Details

The AICPA's ABV credential is one of the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA planning to specialize in this lucrative practice area.

Newly enhanced and closely aligned with the ABV Exam, the AICPA's ABV Examination Review Course is the only comprehensive ABV Exam review program backed by the resources and collective expertise of business valuation professionals associated with the world's largest member association representing the accounting profession.

The AICPA's ABV credential is one of the most rigorous and prestigious business valuation certifications. It is an essential marketing tool for valuation professionals who specialize in this lucrative practice area. A key step towards becoming an ABV credential holder, the ABV Exam tests a comprehensive range of business valuation knowledge which is listed in the ABV Exam Content Specification Outline (CSO).

The ABV Exam is offered in a two-part, modular format. Part 1, "Foundation of Valuation Theory", covers CSO section I and chapters 1-3 of the ABV Exam Review Course. Part 2, "Implementation of Valuation Methods", covers CSO section II and chapters 4-9 of the ABV Exam Review Course. Please reference the CSO before preparing for the ABV Exam.

This course reviews most of the items on the ABV Exam CSO and should be combined with independent reading and study to prepare for the ABV Exam.

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CPE SELF-STUDY
Online
NASBA Field of Study: Accounting, Auditing
$899
$506.22 - $701.22
22% bundle discount applied
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Learning Outcomes
  • 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
Product Details

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.

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.

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ABV + CEIV Credential Education and Exam Package
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