Forensic & Valuation Practice Aids and Other Non-Authoritative Guidance
The Forensic and Valuation Services (FVS) Section of the AICPA offers access to these Practice Aids and other non-authoritative guidance to FVS Section members as a benefit of their membership or at an FVS Section member discount.
These practice aids are designed to serve as educational and reference material on technical issues and are not intended to serve as authoritative guidance. FVS members should exercise independent, professional judgment in the implementation and execution of FVS services.
Practice Aids Moving to FVS Online Professional Library
Please bookmark the new FVS Online Professional Library web page for future one-stop access to vital resources like Professional Standards, FVS Practice Aids, Practice Management Tools and Templates, and more. This library is a powerful research tool that gives you access to the most comprehensive, up-to-date forensic accounting and valuation information available in a searchable, web-based format. Free for FVS/CFF/ABV members (savings of $250).
The following FVS Practice Aids are now included in the FVS Online Professional Library:
- A CPA's Guide to Family Law Services
- Calculating Intellectual Property Infringement Damages
- Discount Rates, Risk, and Uncertainty in Economic Damages Calculations
- Forensic Accounting - Fraud Investigations
- Introduction to Civil Litigation
- Measuring Damages Involving Individuals
- Mergers and Acquisitions Disputes
- Serving as an Expert Witness or Consultant
Coming Soon to the FVS Online Professional Library:
- Accounting and Valuation Guide: Testing Goodwill for Impairment
- Accounting and Valuation Guide: Valuation of Privately-Held Company Equity Securities Issued as Compensation
- Accounting and Valuation Guide: Assets Acquired in a Business Combination to be used in R & D Activities
- SSVS Development and Reporting Compliance Checklists
Practice Aids Available in PDF only