The AICPA ABV Exam Review Course is the only comprehensive program backed by the resources and collective expertise of business valuation professionals associated with the nation's premier membership organization for CPAs, the AICPA. The goal of this review course is to prepare candidates to take and pass the ABV Exam. Individuals taking this course will receive a comprehensive overview of business valuation (“BV”) information covering the ABV Exam’s Content Specification Outline (CSO). The CSO serves as the AICPA’s BV body of knowledge.

This course also provides helpful test-taking tips and includes over 350 review questions (including case studies) to assist in your exam preparation.

Why the ABV Exam Review Course?
When comparing exam takers who have completed the exam review course versus those who haven’t, there is an approximately 20% higher pass rate for review course participants.

Key Topics Covered in the ABV Exam Review Course
The Review Course covers those topics listed in the ABV Exam CSO, consisting of the following:

• Qualitative and Quantitative Analysis: This section covers knowledge of sources of data, techniques and methods used to analyze business interests, value drivers, and risk assessment.
• Valuation Analysis: This section covers knowledge of the three primary approaches to value and related hybrid approaches. It also covers levels of value, discounts, premiums and the reconciliation of indicated values.
• Related Topics: This section covers knowledge of other important topics pertaining to business valuation that include defining and developing the scope of the engagement, relevant professional valuation standards (e.g., Statement on Standards for Valuation Services No. 1 (SSVS No. 1), tax guidelines, and federal laws related to business valuations), financial reporting, litigation and dispute resolution services, case law, intellectual property and other intangible assets, family limited partnerships (FLPs), limited liability companies (LLCs), employee stock ownership plans (ESOPs), special types of securities and reporting.

NOTE: A candidate should not solely rely upon completing the ABV Exam Review Course to prepare for the ABV Examination. The course is not meant to teach topics to the candidate for the first time. A significant amount of independent reading and study will be necessary to prepare for the exam, regardless of whether the candidate attends the review course or not. See the 'Prepare' Section of the Roadmap to the ABV Credential for a suggested course of action to prepare for the exam.

Who Should Attend

• Anyone registered for the ABV Exam or considering taking the exam.