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CEIV Education for Finance Professionals
CPE Self-study

CEIV Education for Finance Professionals

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.

$939 - $939
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

30

Author(s)

Mark L. Zyla, Nathan E. DiNatale, Catherine R. Allen, Robert F. Reilly

Availability

1 year

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
  • 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
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.

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.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$939.00
AICPA Members
Online
$939.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
30
NASBA Field of Study
Accounting, Auditing
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Mark L. Zyla
CPA/ABV, CFA, ASA
Mark L. Zyla is a Managing Director of Zyla Valuation Advisors, LLC, an Atlanta Georgia based valuation and litigation consultancy firm. 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. Mark is the Chairman of the Standards Review Board of the International Valuation Standards Council (“IVSC”). He recently served on the AICPA’s Forensic and Valuation Services Executive Committee. Mark is a member of the Business Valuations Committee of the ASA where he also serves as a member of the Business Valuation Standards and Technical Issues subcommittees. Mark is on the Advisory Council of the Master of Science in Finance program at the University of Texas at Austin. In 2013, he was inducted into the AICPA Business Valuation Hall of Fame. Mark is a frequent presenter and author on valuation issues. He has served 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 3rd ed. published by John Wiley & Sons, Inc. (2020). He 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
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.
Robert F. Reilly
CPA/ABV/CFF, CGMA, CMA, CFA, CVA, CBA
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CEIV Education for Finance Professionals
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Online
$939.00
Nonmember Price
$939.00
Price excluding sales tax
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