The Certified in Entity and Intangibles Valuations™ (CEIV™) credential program demonstrates credential holders' commitment to enhancing audit quality and consistency and transparency in fair value measurements for financial reporting purposes.
This pathway includes everything needed for a CPA to progress through the CEIV credential program and attain the credential.
AICPA ABV Exam Review Course
This CPE course provides an in-depth, comprehensive review of the business valuation body of knowledge to help prepare for the ABV exam.
ABV Exam - Registrations
This comprehensive 2-part exam covers the ABV Exam's Content Specification Outline which serves as the AICPA's business valuation body of knowledge.
CEIV Education for CPAs
Author/Moderator: Mark Zyla, CPA/ABV, CFA, ASA; Nathan E. DiNatale, CPA/ABV, CVA, ABAR
This education series, led by Mark Zyla, will cover a framework for applying fair value accounting rules and provide the training you need to evaluate the fair value of entities and intangible assets as prepared by a valuation specialist, and compare and contrast fair value in IFRS and U.S. GAAP to help you stay ahead of the curve on fair value measurement.
This bundle also includes a course on the Mandatory Performance Framework (MPF) for entity and intangible asset valuations.
Fair Value Measurements: Accounting Standards and Regulatory Environment
Through this course, you will learn about the accounting standards related to fair value accounting and the regulatory environment. It discusses applicable standards from the FASB Accounting Standards Codification©, differences between U.S. GAAP and IFRS, and SEC and PCAOB guidance.
Fair Value Measurements: Technical Guidance and Other Related Topics
Through this course, you will learn about how intangible assets create value. You will also learn about the three common approaches to measuring fair value and the various methods under each. Additionally, it teaches considerations related to the fair value of contingent consideration and other contingencies, as well as useful life analysis for intangible assets.
Fair Value Measurements: Audit Considerations
This course teaches the auditing process that relates to the use of a valuation report, including applicable auditing standards issued by the AICPA, as well as those auditing standards issued by the PCAOB. It discusses the reliability of management's assumptions and how to test those assumptions, as well as auditing accounting estimates and fair value measurements. Also, it provides a robust case study to illustrate the points discussed throughout the program.
Fair Value Measurements: Mandatory Performance Framework
This course provides guidance from the new Mandatory Performance Framework (MPF), which is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements. It walks you through the new documentation and performance requirements included in the Mandatory Performance Framework, including application guidance.
The CEIV Exam is a two-part online multiple choice exam based on the fair value measurement concepts covered in the CEIV Pathway Education (Accounting and Regulatory Environment, Technical Guidance and Audit Considerations) and the Mandatory Performance Framework and its related applications.
NOTE: The CEIV exam is now available and will be automatically added to the course and accessible through My Account.
This bundle will prepare you to:
- Recognize the changing economic and regulatory environment and its impact on financial accounting standards.
- Recall the principles highlighted in the auditing standards.
- Identify areas in fair value measurement that may be subjective.
- Recognize how individual intangible assets create value.
- Recall factors to consider when evaluating the useful life of an intangible asset.
- Recall the purpose and primary goal of the MPF.
- Recall the documentation requirements for fair value engagements.
- Identify the basic information required in a valuation report to comply with the MPF.
NASBA Fields of Study:
CPE Credits: 36
Purchase the CEIV Education for CPAs + ABV Review & Exam + CEIV Exam bundle for $1399. Discounted price will show in the shopping cart during checkout.
Free book with purchase!
Fair Value Measurement: Practical Guidance and Implementation, 2nd Edition is free ($110 value) when you purchase this education bundle. This guide discusses the rules of fair value accounting, offering direction for best practices of financial valuation as well as for understanding FASB pronouncements involving fair value.