This post was originally published on October 15th, 2024, and updated on May 19th, 2025.
The Accredited in Business Valuation (ABV) credential is a professional certification awarded by the American Institute of Certified Public Accountants (AICPA) to CPAs who demonstrate advanced knowledge and experience in business valuation. It signifies a high level of competence in valuing businesses, intangible assets, and financial instruments for mergers and acquisitions, estate and gift taxation, financial reporting, and litigation.
This credential demonstrates that the CPA has met rigorous educational, experiential, and ethical standards. The Accredited in Business Valuation (ABV) strengthens trust between the valuation professional and clients, regulators, courts, or auditors, making it a valuable qualification in private and public sectors.
To earn the Accredited in Business Valuation (ABV) credential, CPAs must meet requirements related to licensure, work experience, education, and testing.
Candidates must hold an active CPA license from a recognized U.S. board of accountancy. This ensures they already meet foundational accounting, ethics, and professional standards. The Accredited in Business Valuation (ABV) credential is CPA-specific, which sets it apart from other valuation credentials that allow broader eligibility. This CPA requirement ensures a high financial and professional competence baseline and aligns the designation with trusted financial practices.
Applicants must complete at least 1,500 hours of business valuation work over the past five years. The work should involve hands-on valuation assignments such as mergers and acquisitions, financial reporting, tax planning, and litigation support. Experience must be direct and measurable, demonstrating a thorough understanding of valuation processes and methodologies. This requirement confirms that the candidate has applied their knowledge in practical, real-world scenarios.
Candidates must complete 75 hours of valuation-focused continuing professional education (CPE). These courses cover valuation approaches, risk analysis, and professional standards. Education can be earned through the AICPA or approved third-party providers, helping candidates build the technical depth needed for valuation work across various industries. Staying updated through ongoing education helps ensure consistency and quality across valuation reports.
The Accredited in Business Valuation (ABV) exam tests a candidate’s ability to apply valuation concepts to real-world situations. It includes financial analysis, valuation methodologies, and professional standards. The exam also evaluates critical thinking, problem-solving, and ethical decision-making within a valuation context. Some candidates may qualify for an exam waiver based on significant prior experience, but all must demonstrate mastery of valuation skills and ethical obligations.
The Accredited in Business Valuation (ABV) designation enhances the authority and trustworthiness of professionals performing business valuations.
The ABV signals that the valuation professional has met a recognized benchmark for quality and competence. Clients, investors, and courts place greater trust in professionals who carry this designation. In sensitive or high-value engagements, the presence of an Accredited in Business Valuation (ABV) designee adds confidence that valuation results are objective, reliable, and aligned with best practices. This trust often translates into increased demand for ABV-certified professionals in high-stakes scenarios.
Accredited in Business Valuation (ABV) holders demonstrate expertise in the techniques and standards required to perform business valuations at a professional level. This includes selecting appropriate valuation methods and justifying inputs such as discount rates and multiples. Their training also ensures alignment with valuation standards like the AICPA’s Statement on Standards for Valuation Services (SSVS No. 1), which helps maintain consistency and integrity in reporting. The specialization sets them apart from generalist CPAs and financial analysts.
CPAs with the Accredited in Business Valuation (ABV) credential are often preferred over generalists or non-certified professionals for complex valuation assignments. Employers, law firms, and financial institutions frequently seek out ABV holders for expert-level consulting. This specialized recognition can increase compensation and advancement opportunities within firms or consulting practices. Having the ABV enhances both the professional’s credibility and marketability.
Accredited in Business Valuation (ABV) designees apply a mix of technical valuation knowledge, financial analysis, and judgment in their work.
Valuation professionals must normalize financial statements by adjusting for non-recurring items, unusual owner compensation, and other distortions. These adjustments aim to reflect the actual economic performance of the business. ABV holders use professional judgment to determine which entries require modification and how to document those changes. The result is a more accurate basis for estimating future earnings or cash flow, essential for credible valuation outcomes.
Accredited in Business Valuation (ABV) designees use established methods such as the income, market, and asset-based approaches. They determine which approach or combination is appropriate depending on the business type, engagement purpose, and data available. They analyze projections, industry comparables, and asset holdings to reach a defensible value conclusion. Each approach has technical rules and assumptions that must be carefully applied and documented.
Discount and capitalization rates translate expected future cash flows into present value. ABV professionals evaluate company-specific risks, market trends, and financial metrics to calculate these rates. They may adjust for business size, customer concentration, or industry-specific risks. These rates are essential in producing a credible and supportable valuation outcome that reflects investors' risk and return expectations.
ABV professionals are involved in diverse valuation scenarios, including transactions, disputes, tax matters, and regulatory reporting.
In M&A transactions, Accredited in Business Valuation (ABV) holders assess the business's fair value to support pricing negotiations and financial due diligence. They may also issue fairness opinions or valuation reports for internal decision-making. Their work helps buyers and sellers reach data-supported conclusions about enterprise value and deal terms. This involvement ensures that the valuation is aligned with current market conditions and stakeholder expectations.
ABV designees are commonly engaged in legal disputes requiring expert valuation opinions. These may involve divorce settlements, shareholder disagreements, or lost profits claims. Their findings must be well-documented and capable of withstanding scrutiny in depositions or courtroom testimony. Courts and attorneys often rely on Accredited in Business Valuation (ABV) certified professionals due to their recognized standards and neutrality.
Accredited in Business Valuation (ABV) credential holders provide valuations for estate and gift tax purposes, often to determine the fair market value of closely held business interests. These valuations help ensure compliance with IRS rules and accurate tax reporting. They may also assist with valuations for charitable donations, trust allocations, or buy-sell agreement funding. Their familiarity with regulatory requirements ensures smooth processes during audits or disputes.
Businesses use ABV designees to perform valuations for GAAP or IFRS compliance. Common applications include goodwill impairment testing, purchase price allocations, and fair value assessments. These valuations support audit readiness and enhance transparency for stakeholders. They also help companies meet disclosure obligations and mitigate the risk of misstatements.
Accredited in Business Valuation holders work in public accounting, consulting, legal support, and corporate finance settings.
Many accounting firms maintain dedicated valuation practices, where ABV professionals handle client engagements involving transactions, tax compliance, and litigation. Career paths range from analyst to senior manager or partner. Valuation roles at these firms offer opportunities to specialize in industries like healthcare, technology, manufacturing, or professional services. Advancement within firms is often linked to valuation experience and certification status.
Attorneys often collaborate on litigation strategy and expert witness preparation with ABV credential holders. These professionals quantify economic damages and provide valuation evidence used in court. ABV designees help legal teams interpret financial data, challenge opposing experts, and comply with evidentiary standards. Their ability to present complex valuations clearly can be critical in legal outcomes.
In corporate finance, ABV holders work in internal valuation roles that support strategic planning, capital budgeting, or acquisitions. They may participate in analyzing investment targets or valuing subsidiaries. Their expertise is used in decision-making processes that impact shareholder value and risk management. Companies benefit from in-house valuation capability without relying solely on external advisors.
ABV professionals working in valuation boutiques often lead independent appraisal projects. These may include startup valuations, fairness opinions, and 409A valuations for private equity-backed companies. These roles offer diverse engagement, exposure, and often include opportunities for career growth and thought leadership. Professionals in these firms often contribute to industry publications or training programs.
The Accredited in Business Valuation (ABV) stands out among valuation designations for its focus on CPAs and business valuation engagements tied to financial and regulatory standards.
The ASA credential includes a broader scope, covering not just businesses but also real estate, equipment, and personal property. It is issued by the American Society of Appraisers and is respected across many industries. While ASA is broader, the ABV is more specialized and commonly used for financial reporting and tax compliance in the U.S. The ABV’s CPA foundation also gives it greater weight in accounting-related contexts.
The CVA, awarded by NACVA, is open to a broader pool of professionals, not just CPAs. While it covers similar material, the Accredited in Business Valuation (ABV) is backed by the AICPA and has stronger alignment with audit and tax applications. Firms that require CPA-level analysis or regulated valuation practices often prefer the ABV over the CVA. The CVA may be better suited to professionals in finance or management roles without accounting licensure.
CFA charterholders typically work in investment analysis and equity research. While conducting valuations, they focus on public securities, portfolio management, or institutional investing. The ABV, by contrast, is built for private company valuations and is commonly used in transactional, tax, and litigation contexts. Each credential serves a different niche within the broader financial ecosystem.
ABV holders follow strict standards set by the AICPA to ensure high-quality work and professional integrity.
All ABV credential holders must adhere to the AICPA’s Code of Professional Conduct. This includes objectivity, integrity, confidentiality, and due care principles in valuation assignments. Violations may result in disciplinary action or loss of credential status, which ensures accountability and consistent practice. The code fosters public confidence in the work of Accredited in Business Valuation (ABV) professionals.
SSVS No. 1 outlines how valuation services should be conducted and reported. It defines valuation engagements, calculation engagements, and the level of documentation required. This standard helps ensure that valuation reports are complete, well-supported, and transparent to users. ABV holders are trained to apply SSVS No. 1 rigorously in their work.
ABV holders must stay active in valuation practice and meet continuing education requirements to retain their credential.
Credential holders must earn CPE credits in valuation-specific subjects regularly. These credits ensure ongoing competence and alignment with current valuation methods and regulations. Educational requirements also reinforce ethical and technical standards established by the AICPA. Continuing education helps Accredited in Business Valuation (ABV) practitioners adapt to changes in laws, markets, and professional practices.
The ABV credential must be renewed each year through a fee and confirmation of active engagement in valuation. Renewal ensures that only those still practicing and learning maintain an active status. The AICPA may audit professionals to verify compliance with education and practice standards. Regular renewal preserves the quality and consistency of the Accredited in Business Valuation (ABV) credential.
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