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 AM and ASA credential holders of the American Society of Appraisers, CFA credential holders of the CFA Institute and CBV credential holders of the Canadian Institute of Chartered Business Valuators)
- Upon successfully passing the ABV Exam, complete the ABV Credential Application online. Applicants must attest to meeting the minimum Business Experience and Education requirements & pay the appropriate credential fee.
- Business Experience: ABV candidates must have obtained a minimum of 150 hours of BV experience within the 5-year period preceding the date of the credential application. Candidates may also apply a maximum of 15 experience hours by completing the hands on business valuation case study track at the AICPA Forensic and Valuation Services Conference. 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 development (CPD). 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.