Credentials
ABV Overview
The Accredited in Business Valuation (ABV®) credential is granted exclusively by the AICPA to CPAs and qualified valuation professionals. The ABV credential gives members an advantage by arming them with the tools and resources needed to provide the best service to their clients and employers. Test 3
Requirements
You will need the following:
- Maintain regular, honorary, international associate, non-CPA associate or CPA exam candidate affiliate AICPA membership in good standing.
- Hold
- a valid and unrevoked CPA license or certificate issued by a legally constituted state authority or
- a bachelor’s degree or equivalent and complete the AICPA Code of Professional Conduct and Standards Education for Finance Professionals course
- Pass the ABV Examination (requirement 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).
- Upon successfully passing the ABV Examination, complete the ABV Credential Application online. Applicants must attest to meeting the minimum Business Experience and Education requirements and pay the appropriate credential fee.
See all Eligibility Requirements >>
Refer to the ABV Credential FAQs for further details or download the ABV Credential Handbook for further details.
ABV Exam
Passing the ABV Examination is a required step toward obtaining the credential. The ABV Exam is a computer-based, two-part exam offered year-round. You may take the exam in-person at a testing center or online in a remotely-proctored environment. Each exam module asks 90 multiple-choice questions.
Benefits
The ABV credential positions you as a premier valuation service provider, promotes a greater level of confidence for current and potential clients and can address additional client needs. In addition, you can enjoy the many benefits of FVS Section membership.
Dues
Our membership year runs Aug. 1 through July 31. Your initial dues will be prorated based on the month you join. Renewal payments are due each year by July 31 and the first renewal notice is sent in June. If you joined in May, June or July, your first renewal invoice will be sent the following year.
For more information on annual dues renewal pricing, visit our annual dues page.
CFF Overview
The Certified in Financial Forensics (CFF) Credential positions forensic accounting professionals for increased demand in one of the fastest-growing specialty areas for CPAs. To become a CFF Credential holder, the CFF Roadmap serves as a step-by-step guide illustrating how a CPA, at any level of expertise, can utilize the resources provided to FVS Section members to embark on the journey of obtaining the AICPA's CPA-exclusive forensic accounting credential.
Requirements
Eligibility: You will need the following:
- Hold a valid and unrevoked CPA license or certificate issued by a legally constituted state authority.
- Pass the CFF examination. The CFF Exam Content Specification Outline (CSO) includes details of subject areas covered on the exam.
- Upon successfully passing the CFF Examination, complete the CFF Credential Application online. Applicants must attest to meeting the minimum Business Experience and Continuing Professional Development (CPD) requirements and pay the appropriate credential fee.
See all Eligibility Requirements >>
Download the CFF Credential Handbook for further details.
Pathway to the CFF Credential
Exam
Passing the CFF Exam is a required step toward the credential.
Learn more about the exam >>
Benefits
The CFF Credential positions you to be experts in your field and can offer greater revenue opportunities. In addition, you enjoy the many benefits of FVS Section membership. See all CFF benefits >>
Dues
Our membership year runs Aug. 1 through July 31. Your initial dues will be prorated based on the month you join. Renewal payments are due each year by July 31 and the first renewal notice is sent in June. If you joined in May, June or July, your first renewal invoice will be sent the following year.
For more information on annual dues renewal pricing, visit our annual dues page.
CPA/PFS Overview
The Personal Financial Specialist (PFS) credential allows CPAs to demonstrate their knowledge and expertise in personal financial planning. Whether a CPA specializes in personal financial planning with their clients or interacts with other financial planning professionals, the CPA/PFS credential adds credibility. CPA/PFS credential holders have a specific experience, education and examination requirement that sets them apart from other CPAs and financial planners.
Requirements
Eligibility: You will need the following:
- Hold a valid CPA license and be a regular member of the AICPA.
- Earn a minimum of 75 hours of PFP continuing professional development (CPD) within the 5 years preceding your PFS application.
- Within the 5 years preceding the PFS application you have completed 2 years of full-time business or teaching experience (or 3,000 hours equivalent) in personal financial planning or, for candidates in academia, a qualified credential holder should be a full-time professor and have taught at least 4 accredited college courses with 50% of their material included in the CPA/PFS Body of Knowledge.
- Pass the PFS Exam.
See all PFS Eligibility Requirements >>
Download the PFS Credential Handbook for further details.
Pathway to the CPA/PFS Credential
Exam
Passing the CPA/PFS Exam is a required step toward obtaining the credential.
- passing the comprehensive CPA/PFS exam, or
- obtaining all 5 PFP certificates.
Benefits
In addition, to the prestige that comes along with obtaining this credential you will also have access to valuable tools and resources such as:
- The CPA/PFS Marketing/Media Toolkit
- Listed in the CPA/PFS referral database
- PFP Section membership and more
Dues
Our membership year runs Aug. 1 through July 31. Your initial dues will be prorated based on the month you join. Renewal payments are due each year by July 31 and the first renewal notice is sent in June. If you joined in May, June or July, your first renewal invoice will be sent the following year.
For more information on annual dues renewal pricing, visit our annual dues page.
CITP Overview
The Certified Information Technology Professional (CITP) credential acknowledges the CPA professional who has received additional training in the areas of Emerging Trends, Security and Privacy, Business Solutions, IT Assurance and Risk and Data Analytics.
Requirements
Eligibility: You will need the following:
- Be a member of the AICPA in good standing.
- Hold a valid and unrevoked CPA license or certificate issued by a legally constituted state authority.
- Pass the CITP examination. The CITP Exam Content Specification Outline (CSO) includes details of subject areas covered on the exam.
See all CITP Eligibility Requirements >>
Download the CITP Credential Handbook for further details.
CITP Credential Pathway
Exam
Passing the CITP Exam is a required step toward the credential.
Learn more about the exam >>
Benefits
As a CITP your image will be enhanced and you will increase your opportunity and expertise in your field. You will have access to exclusive items such as:
- The CITP Marketing Toolkit
- CPA Practice Advisor magazine.
- IMTA section membership
- As well access to AICPA member benefits.
Dues
Our membership year runs Aug. 1 through July 31. Your initial dues will be prorated based on the month you join. Renewal payments are due each year by July 31 and the first renewal notice is sent in June. If you joined in May, June or July, your first renewal invoice will be sent the following year.
For more information on annual dues renewal pricing, visit our annual dues page.
CEIV™ Overview
With a proven track record of leadership in the full accounting ecosystem - from financial reporting to the audit, we recognize the need for increased competence and improved quality, consistency and transparency in the performance of fair value measurements.
As a result, we've introduced the Certified in Entity and Intangible Valuations™ (CEIV) credential for CPAs and Finance Professionals who perform fair value measurements for entities and intangible assets for financial reporting purposes. This includes business combinations, testing goodwill and other long-lived assets for impairment, estimating the fair value of intangible assets such as customer relationships, patents and more. Download the printable brochure for an overview.
Get started on the pathway or apply today!
Benefits
The CEIV credential positions you as an expert in your field and is a powerful way of telling peers, clients and the world that you’re a consistent, reliable, transparent and trusted partner and practitioner in entity and intangible asset valuations. By obtaining the CEIV credential, you will demonstrate your commitment to enhancing audit quality and consistency and transparency in fair value measurements. In addition, you’ll enjoy valuable resources and information as well as the many benefits of AICPA membership.
See all CEIV benefits >>
CEIV Credential Pathways
Whether you're a CPA or a finance professional, you will be able to qualify for the CEIV credential. Learn more about the requirements, exams and fees and apply. Learn more about the pathway >
Mandatory Performance Framework
The Mandatory Performance Framework is a practical non-authoritative framework that defines ‘how much’ work is necessary to provide supportable and auditable fair value measurements for financial reporting. The Framework is designed to enhance consistency and transparency in the performance of fair value measurements, to the benefit of the public interest. CEIV credential holders will be required to comply with the Mandatory Performance Framework.
Learn more about the Mandatory Performance Framework >>
Quality Monitoring
All CEIV credential holders will be required to submit to an annual, proactive engagement level Quality Monitoring Program. The goal of the Quality Monitoring Program is to provide confidence to markets and regulators that CEIV credential holders are performing high quality valuations in compliance with the Mandatory Performance Framework.
Learn more about the Quality Monitoring Process >>
Maintenance of the Credential
To maintain the CEIV credential, credential holders must pay an annual credential fee of $600 and must comply with the following requirements:
- Maintain membership in good standing with the AICPA.
- Perform 1,500 hours of fair value measurement-related experience every five-year period.
- Complete mandatory 8-hour fair value measurement update annually PLUS 40 hours of fair value measurement-related education every five-year period.
- Comply with Mandatory Performance Framework.
- Submit to ongoing Quality Monitoring process.
Get started on the pathway or apply today!
The trademarks CEIV and CERTIFIED IN ENTITY AND INTANGIBLE VALUATIONS are owned by Corporate and Intangibles Valuation Organization, LLC, and are used under license agreements between Corporate and Intangibles Valuation Organization, LLC and RICS, ASA and AICPA.
CVFI™ Overview
With a proven track record of leadership in the full accounting ecosystem - from financial reporting to the audit, we recognize the need to increase competence, quality, consistency, and transparency in the performance of fair value measurements for financial instruments.
As a result, we’re introducing the Certified in the Valuation of Financial Instruments™ (CVFI™) credential. This will be granted by the AICPA to qualified individuals who demonstrate considerable expertise in performing and or reporting on fair value estimates of financial instruments for financial reporting purposes through their knowledge, skills and experience.
This credential is designed for both CPAs and valuation professionals who perform fair value measurements of financial instruments for financial reporting purposes. This includes estimating the fair value of derivatives, structured products, securitized debt and more.
Requirements
Eligibility: CPAs and valuation professionals who want to apply for the CVFI credential must:
- Maintain AICPA membership in good standing
- Hold a bachelor’s degree or equivalent.
- Meet minimum education, experience and examination requirements.
- Submit the CVFI Credential application and the $249* application fee.
*Regular and honorary members will receive a discount when application is submitted.
Pathway to the CVFI

Step 1: Learn
Available in a self-paced virtual format, the CVFI Learning Pathway education* is required to obtain the CVFI credential. Download the pathway infographic to learn more about how to take your career to the next level.
*Finance professionals are required to complete training on Professional Ethics for Non-CPA Associate AICPA Members and AICPA Valuation and Consulting Standards. These courses are included in the CVFI Learning Pathway bundle.
Step 2: Pass the CVFI Exam
The CVFI Exam is an online, computer-based non-disclosed exam that consists of conceptual multiple-choice questions. Candidates with three failed attempts at passing the CVFI exam will be subject to a 90-day cooling off period whereby they must retake the CVFI training before taking the CVFI exam again.
The CVFI Exam is included in the CVFI Learning Pathway bundle.
Step 3: Gain Experience
CVFI candidates must have at least 3,000 hours of experience performing fair value estimates for financial instruments in the five years preceding application. Experience must be attested to by a present or past partner/supervisor. If a partner/supervisor is not available, peer attestation is acceptable.
- Experience related to fair value estimates for financial instruments may include performing, supervising or managing valuation engagements or assignments as a valuation professional; review of valuations prepared by the firm’s valuation team; reviews of valuations prepared by a third party, by management, by auditors and/or auditor firm’s valuation team; signing valuation reports; and consulting on, instructing, researching, developing thought leadership and staff development on valuation matters related to financial instruments. Experience must be attested to by a supervisor (or past supervisor, if you changed employers). If a partner/supervisor is not available, peer attestation is acceptable.
Step 4: Get Credentialed
After passing the CVFI Exam and meeting the related education and experience requirements, next you must apply for the CVFI credential and pay the credential fee.
Financial Instruments Performance Framework
The Financial Instruments Performance Framework is a practical non-authoritative framework that defines ‘how much’ work is necessary to provide supportable and auditable fair value estimates for financial instruments. The Framework is designed to enhance consistency and transparency in the performance of fair value measurements for financial instruments, to the benefit of the public interest. CVFI credential holders will be required to comply with the Financial Instruments Performance Framework.
Quality Monitoring
CVFI credential holders will participate in a quality monitoring program. This effort is designed to give markets and regulators the confidence that CVFI credential holders are performing high quality valuations in compliance with the Financial Instruments Performance Framework. Quality monitoring will include reviews for compliance with credential maintenance requirements and the Financial Instruments Performance Framework.