AICPA - $299 Accredited Business Valuation (ABV) Designation Course

Course modules

	Course Modules	Credits
	Common Issues with Financial Ratio Analysis	1.5
To explore the major limitations of ratio analysis. To recognize the differences between accounting profit and economic profit and between book value and market value. To identify the determinants and limitations of earnings quality. To explore the relationships between earnings, cash flow, receivables, and inventory. To describe how to adjust financial statements for changes in accounting treatments.
	Current and Projected Cash flows	3
To explore ways to prepare current and projected cash flow statements To discover methods to increase cash flow and reduce dips in cash flow To identify sources of cash for businesses
	The Definition of Intangible Assets As Per IAS 38	1.5
To explore the differences between the intangible assets and the other kinds of assets and expenses. To identify the conditions that must be met to recognize the economic resource as an intangible asset. To discover how to analyze the conditions to test the existence of the intangible asset.
	Corporate Planning, Budgeting, And Forecasting	4.5
To explore how strategic planning determines the path an organization chooses for its long-term goals. To identify the appropriate time frame and the characteristics of successful strategic plans. To explore various models and how to use them for strategic planning. To explore and develop an understanding of how management uses budgets to motivate, control, communicate, and influence. To explore topics in detail for business forecasting and statistical forecasting including learning curve analysis, standards in budgeting, and pro forma financial statements.
	Capital Budgeting	3
To identify capital budgeting and the steps undertaken in developing and implementing capital budgets. To recognize relevant and irrelevant costs related to capital budgeting. To identify and calculate the pre-tax and post-tax cash flows related to - the initial investment of a capital project - during the period the project is in operation from revenue, operating expense, and changes to working capital - the end of a capital projects life. To explore the methods payback method, discounted payback method, NPV, IRR for acceptability of a project, advantage, and limitations. To identify capital rationing, mutually exclusive, and independent projects. To recognize why cash flows and discount rates should be adjusted if project cash flows are more or less risky than normal. To identify alternative approaches to dealing with risk in capital investments. To recognize capital budgeting risk analysis techniques To identify the rationale for using real options to mitigate project risk, different types of real options available to management, and the problems comparing projects of unequal sizes and/or unequal lives.
	Financial Modeling Using Excel	1.5
To use a disciplined approach using Excel to develop financial analysis. To prepare financial projections of the income statement, balance sheet, and statement of cash flows. To analyze the approach that keeps model integrity and credibility top of mind throughout development.
	Business Finance 101	1.5
To explore the history of business accounting To identify Why businesses fail To discovers the two main purposes of business finance and accounting To recognize the key principles of business finance and what they mean To recall what debits and credits are To recognize the three key financial statements for an organisation To explore What the Balance Sheet, Income Statement and Cash-flow Statement tells you To recognize how to analyze business investments
	Working Capital Management	3
To recognize the components of working capital and calculate net working capital To explore the factors that determine the risk appetite of an organization. To explore how risk affects a firm’s approach to managing working capital. To identify working capital opportunity costs and the tradeoffs between liquidity risk and return on assets. To explore the impact changes in credit policy have on accounts receivable, working capital and sales volume. To identify the different types of short-term credit, including trade credit, short-term bank loans, lines of credit, commercial paper and bankers’ acceptances. To explore how to calculate the effective interest rate of trade discounts and calculate the effective interest rate on loans with compensating balances.
	Ethics For Valuation Analysts	2
To identify ethical issues and responsibilities for valuation analysts To Review historical and modern ethical theories
	Master Capital Allocation	1.5
To define what is capital allocation and identify the relevant tools. To identify and evaluate sources of cash generated by the business. To evaluate different investment opportunities. To integrate financing strategy with capital allocation to preserve flexibility and maximize returns. To evaluate the uses of surplus cash to pay dividends and/or repurchase shares.
	Financial Intelligence for Entrepreneurs, Executives and Directors	4
To identify the users and their needs To recognize the importance of accounting processes, systems, and internal controls To analyze financial statements to evaluate performance, financial strength, and cash flow generation To evaluate variances and root cause of performance To assess costing analysis and decisions of operating leverage To Make investment decisions and critically analyze forecasts
	Complete CFO Guide On Analytics, Corporate Performance Management, Budgeting, Reporting	8
To provide an overview of all of the corporate performance management (CPM) methods To explore a balanced scorecard, design a strategy map, and define appropriate key performance indicators (KPIs) for motivation and incentives To explore how to use ABC to manage product, service line, channel, and customer profitability To identify how to measure customer lifetime value (CLV) for retail customers, compare ABC with time-driven ABC, resource consumption accounting (RCA), and apply “Attributes” to assess “value-added costs” and “costs of quality (COQ)” To explore the shift to rolling financial forecasts, dealing with resource capacity planning, integrating Enterprise Risk Management with CPM, and applying Target Costing for new products and services To recognize why there is an increased interest in BI and BA. To identify the analytics continuum and differentiate between forecasting and predictive analytics
	ASC 805: Business Combination Accounting	2
To review the ASC 805 guidance on accounting and reporting for business combinations. To analyze how to estimate the fair value of assets acquired and liabilities assumed. To review financial statement disclosures for business combinations which can be extensive, especially for larger transactions. To review the closing process. To identify presentation requirements.
	Cash And Credit Management: The Lifeblood of the Business	2
To discuss credit analysis including the five “C’s” of credit. To analyze the “four” basic financial statements. To recognize a “five-step” financial statement analysis model including cash flow analysis. To review basic and advanced “cash management” tools. To discuss effective “collection” techniques including the “legal” aspects of collections and “negotiation skills” for collecting cash. To review the “management” of the collection process.
	Advanced Cash Flow Analysis	2
To identify Business (EBITDA) & Personal Cash Flow Analyses as tools for advanced Cash Flow Analysis. To recognize Global Cash Flow: Combining the Business and Personal Cash Flows. To recall key concepts of Statement of Cash Flows, UCA Cash Flow, Cash Basis Cash Flow, Fixed-Charge Coverage, and Free Cash Flow. To analyze Cash Flow Projections and Sensitivity Analysis. To recognize CRE Cash Flow Analysis including Investment Models.
	Cash Flow Analysis-Personal, Business, Real Estate	2
To identify Business & Personal Cash Flow Analyses including Direct Applications to Business Scenarios. To recognize the important concepts of EBITDA, FCC, FCF, Cash Basis Cash Flow, and UCA Cash Flow Analyses. To analyze Personal Cash Flow Analysis. To develop an understanding of Global Cash Flow: Combining the Business and Personal Cash Flows. To recognize Commercial Real Estate Cash Flow Analysis including “What-If” Situations.
	IAS 37 Provisions, Contingent Liabilities And Contingent Assets	2
To discuss the recognition rules for provisions. To analyze how to account for contingent assets and contingent liabilities. To know what to do with risks and uncertainties. To comprehend constructive obligations. To discuss the provisions.
	Introduction To Business Valuations	2
To identify the reasons for performing a valuation engagement and the various valuation approaches. To recognize the standards guide in preparing a business valuation. To recognize the reasons for performing a business valuation. To identify the requirements to obtain the Accredited in Business Valuation (ABV) designation from the AICPA. To differentiate IRS Revenue Rulings containing guidelines for valuing preferred stock. To identify standards of the value set by state statute. To differentiate valuation approaches and how they apply. To describe types of engagements. To recognize the three standards of value for business valuation.
	Raising Finance for Business & Understanding Valuation	2
To determine the source to raise money for starting a business. To discuss the different sources of finance for different stages in business. To discuss the Pros and Cons of different sources of finance. To determine the cost of different sources of finance. To discuss business valuation concepts.
	Intro to Business Models, Financial Modelling & Valuation	2
To gather a basic understanding of business models To determine what are financial models and how they work To discuss concepts of valuing a business
	Business Modeling for Start-ups: The What, Why and How	2
To determine how to build an idea model To discuss how to develop a lean business model canvas to prepare for launch To recognize the importance of testing and refining a business model through pivoting To identify the basic types of business model pivots To describe how to develop a traditional business model canvas and use it as a foundation for a business plan To determine the use of three types of business models for each stage in the early development of a new business
	IAS 16- Property Plant and Equipment’s	2
To determine the initial measurement of property, plant, or equipment. To identify the appropriate accounting treatment for subsequent measurement of PPE. To recognize the unique disclosure and presentation requirements of IFRS for Fixed Assets
	Financial Growth: Debt, Equity, and Cash Flow	2
To analyze the role that cash flow, debt, and equity each play in funding a business during growth. To discuss the steps to building a good relationship with a banker and understand why it is important. To recognize the difference in short- and long-term debt financing. To identify which type of equity financing is best for different financing needs.
	Financial Forecasting: Navigating Ahead	1.5
To explain the difference between budgets and forecasts. To recognize common mistakes that can arise when making financial forecasts. To identify the connections between the marketing plan and revenue forecasts. To describe the key elements of the marketing mix To describe ways to build accurate financial forecasts based on multiple scenarios
	IAS 38 Intangible Assets	2
To explain the characteristics of intangible assets. To comprehend recognition and measurement rules. To know how to apply rules for estimating useful life. To identify accounting treatment for retirement and disposal of intangible assets. To comprehend the disclosure requirements of IAS 38.
	Capital Budgeting & Investment Decision Rules	1.5
To analyze the techniques for evaluating investment options. To inspect Nuts & Bolts of NPV. To evaluate the internal rate of return (IRR). To explain the Payback period. To discuss the Advantages and Disadvantages of methods of calculation. To discuss how to make the calculations.
	Spreadsheet Models Pricing, Cashflow and Investment Analysis	2.5
To discuss the guiding principles of spreadsheet model building. To analyze how to plan the work involved in getting ready to build a spreadsheet model, including identifying stakeholders and defining the problem that the model will address. To develop models for pricing decisions including identifying the profit-maximizing price for a business. To build a cash flow model to support a wide variety of business situations. To extend the cashflow model to include an Income Statement and Balance Sheet. To analyze the project lifecycle. To select an appropriate discount rate for use in Net Present Value analysis. To compare projects using Net Present Value. To apply the Discounted Cashflow Valuation Model to business projects. To compare investment opportunities.
	2021 New Issues In Financial Statement Preparation	2
To discuss what was learned from last year’s implementation of the revenue recognition standard with the goal of proper preparing of this year’s statements. To analyze challenges presented by COVID-19 and how they need to be reported on financial statements. To discuss what was learned by the 2020 public company implementation of the new lease standard and how this will affect private company financial statements. To discuss the complexities of financial reporting of digital assets.
	Differences between IFRS and GAAP	2
To understand the “Principles” approach of IFRs vs. the “rules approach of GAAP To be able to apply asset valuation principles of IFRS To know when to ignore residual value of assets To be familiar with the differences in methods for revenue recognition To walk through informative detailed examples for reversal of devaluation
	IFRS 15 - Revenue Recognition Standard - Changes and Challenges	2.5
To discuss the basic elements of IFRS 15. To explain 5 Step model of revenue recognition. To analyze the practical challenges faced by the organizations in implementing the standard. To discuss guidelines on how we can implement the standard. To analyze disclosure requirements in IFRS 15.
	Entrepreneurial Finance: Small Business Financial Management	4
To identify the sources of cash for a small business To explore types of business structures To recognize key financial components of business plans and strategic planning To discover the lending criteria for business loans To explore how to assess the profitability of pricing changes
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Become an ABV designation holder

The American Institute of CPAs established the Accredited in Business Valuation (ABV) credential program in 1998 for members who specialize in valuation. The ABV credential is granted exclusively by the

AICPA to CPAs and
Qualified Valuation Professionals who demonstrate considerable expertise in valuation through their knowledge, skill, experience, and adherence to professional standards.

By providing the ABV credential to those valuation professionals who do not have a CPA credential, the AICPA recognizes that qualified business valuation professionals can come from a variety of professional fields and backgrounds.

The ABV credential is widely recognized by users of valuation services as designating individuals who have the expertise, experience, and credibility in performing financial valuations of a business, ownership interest, security, and intangible assets.

There are various services provided by ABV Designation holder, some of them are mentioned below:

Selling or purchasing a business.
Obtaining financings, such as SBA loans or other financings..
Planning for a merger, acquisition, or stock offering.
Developing an estate plan and/or determining the fair market value of ownership interest for estate tax return filing purposes.
Gifting or selling of ownership interests in a privately-owned business.
Determining the fair value of assets and liabilities for financial statement purposes.

...

Measuring the fair value of intangible assets for financial statement purposes.

Assisting in litigation matters, such as marital dissolutions or shareholder disputes.

Preparing annual valuations for the benefit of Employee Stock Ownership Plan (ESOP) plan fiduciaries and ESOP participants.

Providing consultation and information to business owners who desire to optimize their company’s capital structure (debt and equity) and lower the company’s overall cost of capital.

Unlimited opportunities to grow professionally.
Offers dynamic careers at the intersection of valuation and accounting.
Chance to get a work with the biggest names in wealth management and banking.
Career advancement as a Partner, CFO, or CEO.
Work with Big4 accounting and consulting firms.
Huge demand for entry-level associates in this field.

ABVs represent a 125-year-old established, trusted, and regulated profession.
ABVs are distinguished from other valuation professionals through their training, experience, testing, and education.
ABVs have access to a community of like-minded professionals and the latest tools, resources, and learning opportunities — and more — to be successful.
ABVs have the expertise backed by the world’s largest member association representing the accounting profession — the AICPA.
ABVs are competent and confident in the subject matter and are committed to continued learning in business valuation.
ABVs have demonstrated their expertise in the specialized topic of business valuation.

There are two ways to become Accredited in Business Valuation Designation Holder:-

If you are a Certified Public Accountant: Here are 7 steps for becoming an ABV Designation Holder:
- Step 1: Maintain Regular, Honorary, or International Associate AICPA Membership in good standing.
- Step 2: Hold a valid and unrevoked CPA license or certificate issued by a legally constituted state authority.
- Step 3: Pass the ABV Examination.
- Step 4: Business Experience requirement - CPA candidates must have obtained a minimum of 1,500 hours of valuation-related experience within the 5-year period preceding the date of the credential application.
- Step 5: Education Requirement - All candidates must complete 75 hours of valuation-related continuing professional development (CPD) within the 5-year period preceding the date of the credential application.
- Step 6: Apply online for taking ABV credential.
- Step 7: Sign a Declaration of Intent to comply with the requirements of ABV Recertification.

...

If you are a Valuation professional: Here are 7 steps for becoming an ABV Designation Holder:

Step 1: Maintain Associate, Non-CPA Associate, or CPA Exam Candidate Affiliate AICPA Membership in good standing.
Step 2: Hold a bachelor’s degree or equivalent from an accredited college or university.
Step 3: Complete required training on the AICPA Code of Professional Conduct or the AICPA Professional Conduct and Standards Education for Finance Professionals course.
Step 4: Pass the ABV Examination.
Step 5: Business Experience requirement – Valuation professional candidates must have obtained a minimum of 4,500 hours of valuation-related experience within the 5 years preceding the date of the credential application. (CLICK HERE and go to Page 8 for detailed information about Business Experience requirements).
Step 6: Education Requirement - Valuation professional candidates must complete 75 hours of valuation-related continuing professional development (CPD) within the 5 years preceding the date of the credential application. (CLICK HERE and go to Page 9 for detailed information about the Education requirements).
Step 7: Apply online for taking ABV credential.
Step 8: Sign a Declaration of Intent to comply with the requirements of ABV Recertification.

For both of the above pathways, if candidates have passed the ASA credential exam of the American Society of Appraisers, CFA exam level III of the CFA Institute, or CBV credential exam of the Canadian Institute of Chartered Business Valuators, the ABV Exam requirement is waived.

There are two ways to clear ABV Exam:

Pathway 1: Pass the two-part, 6 hour ABV Examination.
- Exam Type: The ABV Exam is a computer-based, two-part, non-disclosed exam. This means the questions and answers are not published nor are you permitted to remove any exam materials from the testing site.
- Delivery Method: You may take the exam in person at one of 300 locations nationwide, or online in a remotely-proctored environment.
- Grading: Each exam is carefully graded by a team of psychometricians to ensure that the questions are statistically valid.
- Timing: You must pass both exam modules within 12 months (measured from the date the first module was passed) to receive credit for passing the ABV Exam. Each exam module will last a total of 3 hours and 15 minutes, including a 15-minute break.
- Types of Questions: Each exam module asks 90 multiple-choice questions consisting of a stem that includes factual data and provides four answer options. During the exam, you will be able to access the International Glossary of Business Valuation Terms as well as Formulas & Variable Definitions (located in the ABV Blueprint) via computer.

...

Pathway 2: Pass the ASA credential exam of the American Society of Appraisers, CFA exam level III of the CFA Institute, or CBV credential exam of the Canadian Institute of Chartered Business Valuators.

Which subject area does ABV Exam’s every Module cover?

Foundation of Valuation Theory
1. Professional Standards
2. Financial Reporting
3. Defining the Engagement
4. Sources of Economic and Industry Data
5. Macro-Economic and Environmental Analysis
6. Industry Analysis
7. Subject Entity Analysis
Implementation of Valuation Methods
1. Valuation Approaches
2. Intellectual Property and Other Intangible Assets
3. Discounts, Premiums and Other Adjustments
4. Conclusion of Value

Check out the detailed Exam Blueprint for more information.

For First-time registrant
- $176 for FVS Section members;
- $220 for AICPA members;
- $275 for non-members;
If you are retaking the exam
- $ 60 for each module

Please visit this LINK, for more information.

To maintain the credential, ABV credential holders must continue to pay the appropriate annual credential fee and meet the following recertification requirements:

Maintain AICPA membership in good standing.
Complete 4 hours of professional ethics education every 3 years.
Complete 60 hours of continuing professional development (CPD) within the credential body of knowledge every 3 years, with a minimum of 10 hours annually.
CPD may include-
Structured learning activities approved by NASBA, a legally constituted state authority, or other professional body; or
Unstructured learning activities, which may constitute up to 50% (30 hours every 3 years) of a credential holder’s CPD to meet credential renewal requirements.

For detailed information on recertification requirements, please CLICK HERE.

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Verification Code

AICPA - Accredited Business Valuation (ABV) Eligibility Course

Meets 70 hours CPD requirement for ABV designation

Complies AICPA regulations

Makes you eligible for ABV designations in one go *(Other Conditions Applied)

Earn 70 NASBA approved CPD credits

Course modules

Become an ABV designation holder

About ABV/CPA

What services are provided by an ABV designation holder?

Career opportunities for an ABV designation holders

Why get the ABV Credetial?

How to become an ABV designation holder?

How to pass the ABV examination?

Fees for the ABV exam

Recertification Requirements

AICPA to CPAs and

Qualified Valuation Professionals who demonstrate considerable expertise in valuation through their knowledge, skill, experience, and adherence to professional standards.

Selling or purchasing a business.

Obtaining financings, such as SBA loans or other financings..

Planning for a merger, acquisition, or stock offering.

Developing an estate plan and/or determining the fair market value of ownership interest for estate tax return filing purposes.

Gifting or selling of ownership interests in a privately-owned business.

Determining the fair value of assets and liabilities for financial statement purposes.

Measuring the fair value of intangible assets for financial statement purposes.

Assisting in litigation matters, such as marital dissolutions or shareholder disputes.

Preparing annual valuations for the benefit of Employee Stock Ownership Plan (ESOP) plan fiduciaries and ESOP participants.

Providing consultation and information to business owners who desire to optimize their company’s capital structure (debt and equity) and lower the company’s overall cost of capital.

Unlimited opportunities to grow professionally.

Offers dynamic careers at the intersection of valuation and accounting.

Chance to get a work with the biggest names in wealth management and banking.

Career advancement as a Partner, CFO, or CEO.

Work with Big4 accounting and consulting firms.

Huge demand for entry-level associates in this field.

ABVs represent a 125-year-old established, trusted, and regulated profession.

ABVs are distinguished from other valuation professionals through their training, experience, testing, and education.

ABVs have access to a community of like-minded professionals and the latest tools, resources, and learning opportunities — and more — to be successful.

ABVs have the expertise backed by the world’s largest member association representing the accounting profession — the AICPA.

ABVs are competent and confident in the subject matter and are committed to continued learning in business valuation.

ABVs have demonstrated their expertise in the specialized topic of business valuation.

Step 1: Maintain Regular, Honorary, or International Associate AICPA Membership in good standing.

Step 2: Hold a valid and unrevoked CPA license or certificate issued by a legally constituted state authority.

Step 3: Pass the ABV Examination.

Step 4: Business Experience requirement - CPA candidates must have obtained a minimum of 1,500 hours of valuation-related experience within the 5-year period preceding the date of the credential application.

Step 5: Education Requirement - All candidates must complete 75 hours of valuation-related continuing professional development (CPD) within the 5-year period preceding the date of the credential application.

Step 6: Apply online for taking ABV credential.

Makes you eligible for ABV designations in one go ^{*(Other Conditions Applied)}