Professional Standards

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FVS Section Members (26)

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Professional Standards

CPAs engaged to perform business valuation, forensic accounting, litigation and other engagements must follow the pertinent, laws, rules and standards. This resource section provides the AICPA professional standards and related guidance, the Sarbanes-Oxley Act of 2002 and key issues, Federal Rules of Civil Procedure and Evidence, pertinent Federal securities laws, relevant case law and other guidance, including the Uniform Standards of Professional Appraisal Practice, pertinent Internal Revenue Code citations, IRS guidance (revenue rulings, technical advice memorandum, private letter ruling), the International Glossary of Business Valuation Terms, links to State Boards of Accountancy and other important resources.

Highlighted Resources

	Statement on Standards for Valuation Services No. 1 Toolkit AICPA Valuation Standard and Implementation Resources Statement on Standards for Consulting Services No. 1 AICPA's Code of Professional Conduct Federal Rules for Professional Standards

Cases

	Daubert v. Merrell Dow Pharmaceuticals (Summary) Daubert v. Merrel Dow Pharmaceuticals, Inc. (Full Case Study) Kumho Tire Co. v. Carmichael

Non-authoritative Guidance

	Forensic Services Audits and Corporate Governance Bridging the Gap the Final Report Forensic Services, Audits and Corporate Governance Bridging the Gap Forensic Services, Audits, and Corporate Governance Bridging the Gap Discussion Memorandum

Non-authoritative Guidance

Regulatory

	Appendix C - Glossary of Additional Terms Solvency Appendix B International Glossary of Business Valuation Terms Illustrations Relating to Other Engagements Illustrations Relating to Litigation Engagements and Certain Controversy Proceedings Illustrations Relating to Tax Engagements Appendix A - Illustrative List of Assumptions and Limiting Conditions for a Business Valuation Illustrations for PFP - Specific Engagements SSVS & Critiques of Opposing Expert Valuations Comment Letter SSVS No. 1 and Fairness Opinions Comment Letter SSVS No. 1 Application Flowchart Exhibit - 1 Overview of the SSVS FVS Executive Committee Response to Member Posed Questions on SSVS and SSARs SEC Financial Reporting Release No. 49 Implementation of Section 10-A of the SEC Act of 1934 The Sarbanes- Oxley Act

Other Resources

	Trier of Fact and SSVS1