CEIV credential handbook
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CEIV credential handbook

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The American Institute of CPAs (AICPA), the American Society of Appraisers (ASA) and the Royal Institution of Chartered Surveyors (RICS) (collectively known as Valuation Professional Organizations or “VPOs”) introduced the Certified in Entity and Intangible Valuations™ (CEIV™)[1] credential in 2017. The goal of the CEIV credential is to enhance the quality, consistency, and transparency of fair value measurements when engaged to perform a valuation of a business, business interest, intangible asset, certain liabilities, and inventory used to support management’s assertions made in financial statements issued for financial reporting purposes.

By obtaining the CEIV credential, professionals performing fair value measurements for entity and intangible assets demonstrate their commitment to enhancing audit quality and consistency and transparency in fair value measurements. Credential holders must comply with the Mandatory Performance Framework and Application of the Mandatory Performance Framework (collectively the ‘MPF’), and participate in a quality monitoring process, ensuring confidence in the consistency and transparency in their work, all to the benefit of the public interest. The MPF Frequently Asked Questions (FAQs) are available to provide guidance on the overarching themes that underscore the MPF. The FAQs are intended to be interpretive and not intended to revise or replace the original MPF and AMPF.


[1] The trademarks CEIV and CERTIFIED IN ENTITY AND INTANGIBLE VALUATIONS are owned by Corporate and Intangibles Valuation Organization, LLC, and are used under license agreements between Corporate and Intangibles Valuation Organization, LLC and RICS, ASA, and AICPA.

Download the CEIV credential handbook

File name: ceiv-credential-program-handbook.pdf

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