Fair Value Measurement and CEIV Credential
The AICPA recognizes that there is a need for increased competence and improved quality, consistency and transparency in the performance of fair value measurements for financial reporting purposes. This winter, we are introducing the Certified in Entity and Intangible Valuations™ (CEIV™) credential for CPAs and Finance Professionals.
The CEIV credential process will provide valuation specialists with a consistent and transparent method to document their work and substantiate their valuation findings through compliance with a Mandatory Performance Framework and submission to a proactive quality monitoring process. CPAs and Finance Professionals who obtain the CEIV credential will be able to demonstrate their commitment to enhancing audit quality, consistency and transparency in fair value measurements for financial reporting as well as their dedication to protecting the public interest.