CEIV Bundle 3
Your Customized Pathway to the CEIV™ Credential
Pass a Qualifying Valuation Exam
- CONGRATULATIONS - based on your responses, you have already met this requirement. Did you know that you may already qualify for the ABV credential? Learn more >>
Complete the CEIV Education
The following courses are included in the CEIV education:
- Accounting Standards and Regulatory Environment – learn about the accounting standards related to fair value accounting and the regulatory environment. This program discusses applicable standards from the FASB Accounting Standards Codification©, differences between U.S. GAAP and IFRS, and SEC and PCAOB guidance.
- Fair Value Technical Guidance and Other Related Topics – learn about how intangible assets create value. Also, learn about the three common approaches to measuring fair value and the various methods under each. Additionally, this program teaches considerations related to the fair value of contingent consideration and other contingencies, as well as useful life analysis for intangible assets.
- Auditing Considerations – understand the auditing process that relates to the use of a valuation report, including applicable auditing standards issued by the AICPA, as well as those auditing standards issued by the PCAOB. This program discusses the reliability of management’s assumptions and how to test those assumptions, as well as auditing accounting estimates and fair value measurements.
- Mandatory Performance Framework - walk through the new documentation and performance requirements included in the Mandatory Performance Framework. The Mandatory Performance Framework is a practical non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements.
Pass the CEIV Exam
- CEIV Exam - this two-part online multiple choice exam will be based on the fair value measurement concepts covered in the CEIV Pathway Education identified above (Accounting and Regulatory Environment, Technical Guidance and Audit Considerations) and the Mandatory Performance Framework and its related applications.