CEIV Bundle 5
Your Customized Pathway to the CEIV™ Credential
Pass the AICPA Valuation Principles Exam
- ABV Exam Review Course - this comprehensive exam review course is included within this bundle. (optional)
- Accredited in Business Valuation (ABV) Examination – take this two-part, modular exam to demonstrate your expertise in business valuation through your knowledge, skills, and experience.
- ABV Exam Part 1 - “Foundation of Valuation Theory”
- ABV Exam Part 2 - “Implementation of Valuation Methods”
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
As a Finance Professional, you are also required to take the following courses on AICPA ethics and valuation standard requirements:
- AICPA Code of Professional Conduct – understand the basic tenets of ethical and professional conduct, covering the principles of ethics, why the code is necessary and how it is organized.
- AICPA Valuation and Consulting Standards – review valuation services including the types of engagements to estimate value and valuation and calculation engagement reporting. This course also covers consulting services, including consulting services for attest clients.
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.