Pathway to the CEIV Credential for CPAs
There are multiple points of entry based on each candidate's professional background. Your point of entry will dictate your respective credential requirements. Take the guesswork out of determining your requirements. Visit the CEIV Pathway Tool to identify your customized pathway to the CEIV credential.
Step 1: Learn
Develop specialized knowledge through self-study courses and live educational events. Maximizing your valuation and fair value measurement knowledge helps unlock new opportunities and enhance the services you offer. In addition, download the pathway infographic to learn even more about how to take your career to the next level.
Step 2: Pass the Exams
Two exams are required to obtain the CEIV credential:
Passing the ABV Exam or one of the qualifying exams below* is required as a step toward obtaining the CEIV credential. To pass the ABV Exam, use the resources offered by the AICPA, including the Content Specialization Outline, ABV Assessment Tool, Self-Study CPE courses, the AICPA Business Valuation School and the ABV Exam Review Course.
Learn more about the ABV Exam >>
*Qualifying Valuation Exams include Accredited Senior Appraiser (ASA) BV201-204 or Challenge Exams, Chartered Financial Analyst (CFA) Level III Exam, Chartered Business Valuator (CBV) Exam, or Royal Institution of Chartered Surveyors (RICS) Assessment of Professional Competence.
Passing the CEIV Exam is also a required step toward the CEIV credential. The CEIV Exam is a two-part exam based on the CEIV body of knowledge and the Mandatory Performance Framework and its related applications. To pass the CEIV Exam, use the resources offered by the AICPA and complete the CEIV Pathway Education.
Learn more about the CEIV Exam >>
Step 3: Gain Experience
CEIV candidates must meet minimum valuation and fair value measurement related experience requirements. There are multiple points of entry based on each candidate’s professional background which will dictate your respective credential requirements. Visit the Eligibility Requirements for CPAs for more information on these requirements.
Step 4: Get Credentialed
After passing the valuation and CEIV Exams and meeting the related education and experience requirements, you must next apply for the CEIV credential, granted by the AICPA to qualified individuals who demonstrate considerable expertise in fair value measurements of entities and intangible assets for financial reporting purposes through their knowledge, skills and experience.