Overview of the Accredited in Business Valuation (ABV) Credential 

The AICPA provides specialized access to information, education, tools and support that enhance Accredited in Business Valuation (ABV) credential holders' ability to make a genuine difference for their clients and employers. ABV credential holders may brand or position themselves as premier business valuation service providers who differentiate themselves by going beyond the core service of reaching a conclusion of value and creating value for clients through the strategic application of this analysis.     

Apply for the ABV Credential online!

Program Objectives
 Compass The ABV credential program is designed to achieve the following objectives: 
  • Increase public awareness of the CPA as the preferred business valuation professional
  • Increase exposure for CPAs who have obtained the ABV credential
  • Enhance the quality of valuation services that members provide
  • Ensure the continued competitiveness of CPAs versus other valuation services providers through continuous access to a comprehensive community of resources and support
  • Increase the confidence in the quality and accuracy of valuation services received from CPA/ABV providers
Benefits of Becoming an ABV
Group of People Sitting Around a Desk CPAs who provide valuation services should consider obtaining the ABV Credential because it:     
  • Provides access to all FVS Section Resources and Content
  • Positions credential holders as premier valuation service providers 
  • Enhances practitioners’ images as competent, trustworthy valuation experts
  • Promotes a greater level of confidence for current and potential clients
  • Demonstrates commitment to continuously improving valuation skills and expertise, resulting in increased professional competency
  • Offers greater revenue opportunities
  • Expands opportunities for referrals from other practitioners, strategic partners, attorneys and clients
  • Opens up a community of CPA valuation professionals with similar interests and practices
  • Distinguishes your practice with the powerful combination of a CPA certificate and an ABV Credential
  • Will add tangible benefits such as the mentor and champion program, find an ABV directory and marketing toolkit
ABV Credential Qualification Requirements
 Notepad and Pen The ABV Credential is exclusively granted by the AICPA to qualified CPAs. To earn the ABV Credential, candidates must meet minimum qualification requirements, which are based on successfully passing the ABV Examination and meeting minimum valuation-related business experience and education requirements:      
  • Hold a valid and unrevoked CPA license or certificate issued by a legally constituted state authority  
  • Pass the ABV Examination (requirement waived for Accredited Members and Accredited Senior Appraisers of the American Society of Appraisers)
  • Upon successfully passing the ABV Examination, complete the ABV Credential Application online or the one contained in the ABV Credential Application Kit.  Applicants must attest to meeting the minimum Business Experience and Education requirements & pay the appropriate credential fee.  See ABV Credential Pricing for an overview of credential membership fees. 
    • Business Experience:  ABV candidates must have completed a minimum of EITHER 6 business valuation engagements OR obtained 150 hours of BV experience within the 5-year period preceding the date of the credential application. Refer to the ABV Credential Application Kit for examples of business experience.
    • Education: ABV candidates must complete 75 hours of valuation-related continuing professional education (CPE). All hours must be obtained within the 5-year period preceding the date of the ABV application.  Refer to the ABV Credential Application Kit for further details.
  • Sign a Declaration of Intent to comply with the requirements of ABV Recertification
Contact Us

If you’d like to speak to a professional in your area who can provide more information about the ABV Credential Program, please visit our ABV Champion website and contact one of the Champions listed. The purpose of the ABV Champion program is to inform the professional accounting community about (1) the vital role of business valuation professionals, (2) the knowledge required to become a valuation specialist, and (3) the benefits of the ABV credential.

If you’d like to contact the AICPA directly, please contact us at or 888.777.7077. You can contact the AICPA FVS Division directly by visiting our FVS Team page.

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