Accredited in Business Valuation (“ABV”)

What is an Accredited Business Valuation specialist?
The Accredited in Business Valuation credential can be earned by licensed CPAs who are also members of the AICPA.  Candidates must pass a comprehensive Business Valuation examination, provide evidence of Business Valuation experience and competence, and maintain substantial continuing education.  Business valuations generally arise in the context of one or more of the following three categories: (1) transactions; (2) litigation; and (3) taxes (or estate planning). Transaction appraisals include acquisitions, mergers, leveraged buy-outs, initial public offerings, ESOPs, buy-sell agreements, and many other engagements.
Valuations may arise in a litigation context in connection with marital dissolution, bankruptcy, breach of contract, dissenting shareholder and minority oppression cases, economic damages computations, and other cases. Valuations may also be conducted for tax reasons, including gift and estate taxes, estate planning, family limited partnerships, ad valorem taxation, and other tax-related reasons.