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Exam Number : ABV
Exam Name : AICPA - Accredited in Business Valuation (ABV)
Vendor Name : AICPA
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ABV Exam Format | ABV Course Contents | ABV Course Outline | ABV Exam Syllabus | ABV Exam Objectives


The Accredited in Business Valuation (ABV ®) credential is granted exclusively by the AICPA to CPAs and qualified valuation professionals who demonstrate considerable expertise in valuation through their knowledge, skill, experience and adherence to professional standards. To obtain the credential, you must pass the two-part, modular ABV Exam. The exam requirement is waived for candidates who have passed the ASA credential exam of the American Society of Appraisers, CFA exam level III of the CFA Institute or CBV credential exam of the Canadian Institute of Chartered Business Valuators.



The AICPAs ABV credential is the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA planning to specialize in this lucrative practice area.



Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk exam.

Distinguish among the three primary approaches to value (and related hybrid approaches), as well as identify and apply various types of valuation adjustments and the reconciliation of value estimates.

Identify key areas related to valuation in the conceptual framework of fair value accounting, accounting for business combinations, and accounting for goodwill impairment.

Identify the five basic steps of a valuation engagement.

Differentiate among standards of value, premises of value, and levels of value.

Identify valuation related professional standards and guidelines issued by AICPA (for example, VS section 100).



Newly enhanced and closely aligned with the ABV exam, the AICPAs ABV Exam Review is the only comprehensive BV examination review program backed by the resources and collective expertise of business valuation professionals associated with the nation's premier membership organization for CPAs.



The AICPAs ABV credential is the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA planning to specialize in this lucrative practice area. A key step towards becoming an ABV, the ABV exam tests a comprehensive range of business valuation knowledge.



The ABV exam is offered in a two-part, modular format. Module 1, "Approaches", covers Content Specification Outline (CSO) section II and chapters 4-7 and 9 of ABV Exam Review. Module 2, "Analysis and Related" covers CSO sections I & III and chapters 1-3 and 8 of ABV Exam Review. Please reference the CSO before preparing for the ABV exam.



NOTE: Taking this review course does not guarantee that the candidate will successfully pass the ABV exam. This course reviews most of the items on the exams content specific outline and 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 or not the candidate completes this review course.



Key topics:

Professional Standards, the Engagement, and Standards of Value

Fair Value for Financial Reporting Based on Financial Accounting

Standards Board Accounting Standards Codification (FASB ASC) 820

Subject Company Analysis

Income Approach to Value

Cost of Capital

The Market Approach to Valuation

Asset-Based Approach

The Valuation of Intangible Assets and Intellectual Property

Valuation Adjustments: Discounts and Premiums and Reconciliation of Indicated Values



I. Foundation of Valuation Theory (Exam Part 1 — 50%)

A. Professional standards

B. Financial reporting

C. Defining the engagement

D. Sources of economic and industry data

E. Macro-economic and environmental analysis

F. Industry analysis

G. Subject entity analysis

II. Implementation of Valuation Methods (Exam Part 2 — 50%)

A. Valuation approaches

B. Intellectual property and other intangible assets

C. Discounts, premiums and other adjustments

D. Conclusion of value

A. Professional standards

1. AICPA VS Section 100, Valuation of a Business, Business Ownership

Interest, Security, or Intangible Asset (VS Section 100)

2. AICPA Code Of Professional Conduct ET 1.200.001 “Independence

rule” and interpretations of the “nonattest services” subtopic [1.295]

(Pronouncements and regulations related to independence

requirements when providing business valuation services to attest clients)

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapter 2

Financial Valuation: Applications and Models, chapter 12

B. Financial Reporting

1. Fair value measurements (FASB ASC 820)

2. Business combinations (FASB ASC 805)

3. Goodwill and other intangibles and measuring impairment

(FASB ASC 350)

4. Accounting for the impairment of long-lived assets (FASB ASC 360)

5 Compensation — stock compensation (FASB ASC 718)

6. Contingent considerations

7. AICPA Statement on Auditing Standards AU Sec. 336 (Using the Work

of a Specialist) And AU Sec. 328 (Auditing Fair Value Measurements

And Disclosures)

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapter 19

Financial Valuation: Applications

and Models, chapter 24

C. Defining the engagement

1. Standards of value (e.g., fair market value, fair value — financial

reporting, investment value, intrinsic [fundamental] value)

a. Internal Revenue Service (IRS) Revenue Ruling 59–60 (fundamental

valuation considerations and the definition of fair market value)

2. Relationship between purpose of the valuation and the standard of value

3. Understanding the ownership characteristics of the interest being valued

4. Premise of value for business interests (i.e., ongoing concern and liquidation)

5. Engagement letters (e.g., purpose and content)

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapters 3, 4 and 16

Financial Valuation: Applications

and Models, chapter 2

VS Section 100

D. Sources of economic and industry data

E. Macro-economic and environmental alalysis

F. Industry analysis

1. Industry structure and life-cycle analysis

2. Competitive strategies and analysis

G. Subject entity analysis

1. Entity documents (e.g., operating agreements, buy-sell agreements and bylaws)

2. SWOT (strengths, weaknesses, opportunities and threats) analysis

3. Firm economics (cost structure and pricing power marginal analysis)

4. Historic and forecast financial statements

a. Common size

b. Trend analysis

c. Financial ratios (a list of definitions, ratios and formulas provided during the exam is included at the end of this document)

d. DuPont analysis; return on equity and return on assets

5. Adjustments to historic and forecast financial statements

a. Normalizing

b. Control vs. non-control

c. Separation of operating and non-operating items

d. Off balance sheet items

1) Other adjustments

2) Implied tax adjustments

3) Inusual and/or non-recurring items

4) GAAP based adjustments

Section II. Implementation of Valuation Methods (Exam Part 2 — 50%)

This section covers knowledge of the three primary approaches to value; intellectual property and intangible assets; levels of
value; discounts; premiums and the conclusion of value.

A. Valuation approaches

1. Income approach

a. General theory

b. Sources of data

c. Commonly used methods

1) Capitalized economic income/cash flow method (CCF), including Gordon Growth Model (consistent growth model)

2) Discounted economic income/cash flow method (DCF), including Gordon Growth Model (two-stage model)

3) Excess earnings method (hybrid method)

d. Commonly used models — direct equity model versus invested capital model

e. Types of benefit streams and selection

f. Cost of capital concepts and methodology and other models

1) Capital asset pricing model (CAPM) and beta (B) including unlevering and relevering betas

2) Build-up method

3) Duff and Phelps risk premiums

4) Weighted average cost of capital

5) Understanding the security market

6) Understanding option pricing theory

g. Selection of appropriate time (including mid-year convention)

2. Market approach

a. General theory

b. Sources of data

c. Commonly used methods

1) Transactions in subject companys stock

2) Guideline publicly traded company method

3) Guideline merged and acquired company (transaction) method

d. Selecting guideline companies

e. Statistics related to valuation analysis

1) Understanding measures of central tendency (e.g., Arithmetic, harmonic and geometric means and median)

2) Understanding measures of dispersion (e.g., Variance and standard deviation)

3) Understanding statistical strengths of numerical relationships (including covariance, correlation, coefficient of determination and coefficient of variation)

4) Understanding linear regression

f. Equity versus invested capital (including price multiples)

g. Selection of appropriate time periods

h. Selection and adjustment of appropriate multiples

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapters 9 and 10

Financial Valuation: Applications and Models, chapter 8

3. Asset approach

a. General theory

b. Sources of data

c. Adjusted (net) asset method

d. Considerations in liquidation

e. Issues in valuing intangible assets

f. Tax affecting the balance sheet

B. Intellectual property and other intangible assets

1. Valuation approaches and methods

2. Valuing specific intangible assets

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapter 20

Financial Valuation: Applications

and Models, chapter 24

C. Discounts, premiums and other adjustments

1. Levels of value appropriate to the engagement

a. Control strategic (public or private company)

b. Minority/control standalone liquid (public company)

c. Control liquid (private company)

d. Control standalone (private company)

e. Minority non-marketable (private company)

2. Discount for lack of control (DLOC) and control premium

a. Sources of data

b. Ownership characteristics

c. Magnitude

3. Discount for lack of marketability (DLOM)

a. Sources of data

b. Ownership characteristics

c. Restrictions and transferability

d. Magnitude

4. Discount and premiums — understanding the empirical studies

5. Allocation between voting and non-voting stock

6. Other valuation discounts and adjustments

a. Market absorption and blockage discounts

b. Key person/thin management discounts

c. Built-in gains tax discount

d. Nonvoting stock discount

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapters 14 and 15

Financial Valuation: Applications

and Models, chapter 10

D. Conclusion of value

1. Reconciliation of indicated values

2. Reasonableness of conclusion



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