This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.


Business Valuation Calculation Engagements: Litigation vs. Nonlitigation Logo aicpa

  Free |   AICPA |   11 Apr 2018 |   Accounting |   AICPA Store

This webcast focuses on the new AICPA Calculation Engagement FAQ. Presenters will discuss real-life questions related to the use of calculations in litigation and nonlitigation engagements. This includes whether calculations may be used in a litigation engagement, including whether you can have an "opinion" of a calculated value. This webcast also provides you with a review of various standards applied to calculated values vs. conclusions of value.

Learning Objectives

When you complete this webcast, you will be able to:

  • Identify and explain the differences and limitations associated with calculation engagements.
  • Know when and how to use calculations in litigation and non-litigation services.
  • Understand how calculations are being used and viewed by the courts in various jurisdictions.
  • Determine what level of reliance is allowed and how that is disclosed.
  • Understand what wording is allowed in calculation reports.
  • Avoid traps and problems in calculations and calculation reports.
  • Determine an appropriate length of calculation reports.

Important Information on Your CPE Credit


FVS Section Members and ABV/CFF credential holders attend free

When you log into this website with your AICPA member account, the section discount will be automatically applied during checkout. Section discounts cannot be combined with any other offer. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Topics covered:
  • Forensic & valuation services: Technical: Valuation analysis, Foundational