The Accredited in Business Valuation (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 Senior Appraisers of the American Society of Appraisers)
- Upon successfully passing the ABV Exam, 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.
- Business Experience: ABV candidates must have completed a minimum of EITHER six 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 Requirement: 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.
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