Fair Value Measurement - CEIV

With a proven track record of leadership in the full accounting ecosystem, from financial reporting to the audit to the specialists that help connect all the dots in between, the AICPA recognizes the need for increased competence and improved quality, consistency and transparency in the performance of fair value measurements. We are introducing the Certified in Entity and Intangible Valuations™ (CEIV™) credential for CPAs and Finance Professionals to demonstrate our commitment to enhancing audit quality, consistency and transparency in fair value measurements for financial reporting purposes.

Find out more about this upcoming credential for CPAs and Finance Professionals.

Access this tool to identify your customized pathway to the CEIV credential.

Documentation guidance for substantiating fair value measurements.

Search Within the Fair Value Measurement - CEIV Interest Area

Now Available - Mandatory Performance Framework for CEIV Credential
The Mandatory Performance Framework for the CEIV credential defines "how much" work is necessary to provide supportable and auditable fair value measurements for financial reporting. The finalized framework is now available.
Acuitas, Inc.'s 2016 Survey of Audit Deficiencies Now Available
This survey is intended to assist financial statement preparers, auditors, and valuation specialists in understanding the root causes of fair value measurement and impairment audit deficiencies, as reported by the PCAOB.
CEIV Pathway – Get Started Now
Qualifying Valuation Exam? Fair Value Measurement Exam? Combination of experience in both areas? Eliminate any guesswork by answering a series of short questions that will point you to your customized CEIV pathway bundle. Don’t wait. Get started now.

ABV and Valuation Principles Exam Window 

Whether you are a CPA or a Finance Professional, you will be required to pass a Qualifying Valuation Exam* and the CEIV Exam (coming soon) to obtain the CEIV credential. 

The Qualifying Valuation Exams offered by the AICPA include the ABV Exam for CPAs or the Valuation Principles Exam for Finance Professionals.



    ABV and Valuation Principles Exam Windows:

    • Feb 1 - Apr 30, 2017
    • May 1 - 31, 2017
    • Aug 1 - 31, 2017 

    Visit the CEIV Pathway Tool to find out which exam and exam preparation bundle is right for you.



    *Other Qualifying Valuation Exams include ASA BV 201-204, CFA level 3, and CBV Exams, and the RICS Assessment.

    Fair Value Measurement Support 

      
    Have questions about fair value measurement issues, developments related to the CEIV credential, or even navigating the Fair Value Measurement Interest Area? Contact us directly for assistance:

    Jeannette Koger, CPA, CGMA
    Vice President
    Member Specialization & Credentialing

    Eva Simpson, CPA, CGMA
    Senior Manager
    Valuation Services
    919.402.4508

    Mark Smith, JD, CPA
    Lead Manager
    Valuation Services
    919.402.2140

    Additional inquiries can be submitted to FVM@aicpa.org.

    Notice

    The trademarks CEIV and CERTIFIED IN ENTITY AND INTANGIBLE VALUATIONS are owned by Corporate and Intangibles Valuation Organization, LLC, and are used under license agreements between Corporate and Intangibles Valuation Organization, LLC and RICS, ASA and AICPA.

    AICPA TV 

    The AICPA recognizes the need for improvements in the performance of fair value measurements. The Certified in Entity and Intangible Valuations™ (CEIV™) credential for CPAs and Finance Professionals demonstrates our commitment to enhancing audit quality, consistency and transparency in fair value measurements for financial reporting purposes.

    More on AICPA TV

    Competency and Learning 

    Fair value measurement continues to be a top area of concern amongst both public and privately-owned organizations. The learning resources provided in the Fair Value Measurement section of the AICPA | CIMA Competency and Learning site are designed to help practitioners understand the knowledge and skills needed in fair value measurement for entities & intangibles, including goodwill, business combinations, and impairment of long-lived assets.


    Check your knowledge to evaluate your proficiency and find related learning resources. 

    Training and Development 


    AICPA Forensic & Valuation Services Conference

    Nov 13, 2017 - Nov 15, 2017 - Las Vegas, NV - This conference features experts in forensic accounting and business valuation, as well as big picture issues and useful real-world techniques. Join us for three days of various insights, how-to guidance, multiple networking opportunities and knowledge applicable to ABV and CFF credential holders.


    Stay on Top of CEIV Developments 

    The Fair Value Measurement Center will provide you with information and updates on the CEIV credential and areas impacting fair value measurements in one convenient location.

    Sign up to to remain up to date and receive notifications about ongoing CEIV credential developments.

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