ABV Credential and AICPA membership
The Accredited in Business Valuation (ABV®) credential is granted exclusively by the AICPA to CPAs and qualified valuation professionals who demonstrate considerable expertise in valuation through their knowledge, skill, experience and adherence to professional standards. The ABV credential is not a public accounting designation and should not be used to solicit or imply special competency in relation to any non-valuation related services that encompass the practice of public accounting in the United States.
ABV credential holders may choose to display their designation and should strive to ensure that its use is not misconstrued by clients or the public. It is important to note that CPAs are regulated by their state boards of accountancy. Additionally, all CPA firms, including those that have CPA/ABV credential holders and/or non-CPA, ABV credential holders, are regulated by their state boards. All ABV credential holders in the United States must comply with applicable state and federal laws.
ABV credential holders are reminded that misleading or impermissible use of the ABV credential is a violation of the AICPA Code of Professional Conduct, which provides guidance and rules for AICPA members in the performance of their professional responsibilities. ABV credential holders found in violation of the Code are subject to discipline and sanctions that may include the revocation of the ABV credential and AICPA membership.
For questions about the use of the ABV credential and the practice of public accountancy in the United States, please contact ABV@aicpa.org.