Accredited in Business Valuation (ABV®) Credential

Issued by American Institute of CPAs

CPAs and qualified valuation professionals who earn the Accredited in Business Valuation (ABV) credential demonstrate expertise in business valuation through their competency, experience and adherence to professional standards. Badge earners perform and review valuations of businesses , business ownership interests, securities, and intangible assets as trusted advisors. Credential holders commit to continued development in valuation methods and theory.

Type Certification
Level Intermediate
Time Years
Cost Paid

Additional Details

Skills

Earning Criteria

All candidates: Pass the ABV or equivalent credential exam
All candidates: 75-hours of valuation-related continuing professional development (CPD) within the 5-year period preceding the date of the credential application
CPAs: Hold an active, valid and unrevoked CPA license or a certificate issued by a legally constituted state authority
CPAs: 1,500 hours of valuation experience within the 5-year period preceding the date of the credential application
Valuation professionals: Hold a bachelor’s degree and complete the AICPA Professional Conduct and Standards Education for Finance Professionals course
Valuation professionals: 4,500 hours of valuation experience within the 5-year period preceding the date of the credential application
Member of American Institute of Certified Public Accountants ("AICPA"), and subject to the AICPA's Code of Professional Conduct
To maintain the ABV credential, complete 4 hours of professional ethics and 60 hours of continuing professional development every 3 years