AICPA University Program in Business Valuation

With the increased demand and need for business valuation services, building the future of the valuation profession is important now more than ever. What better way to start students on the pathway to becoming a business valuation analyst than to start educating them now while they are in your classroom. Together, we will prepare students to enter the profession equipped to serve clients and employers. The AICPA Forensic and Valuation Services (FVS) Section has resources that will help you guide your students in becoming a business valuation analyst. Contact us at for more information.

AICPA Business Valuation Program Designed for University Students

The AICPA business valuation program for university students is designed to be a 3-credit hour course that systematically introduces the essentials of all the major topics of business valuation, detailing the engagement process and professional opportunities. It covers the business valuation body of knowledge that aligns with the ABV Exam.

Includes AICPA course textbook, Understanding Business Valuation, written by Gary Trugman, which contains:

  • Learning objectives
  • Foundational knowledge of each topic
  • Practical application: examples, case studies, rules of thumb and tips
  • Reference to Statements on Standards for Valuation Services (VS Section 100)

Instructor support materials including:

  • Instructor resource manual with teaching outline and course notes
  • Support for practical application in the textbook
  • PowerPoint slides
  • Assessment tools: sample questions and answers
  • Free download of instructor support materials


  • 5th Edition available now

Model Business Valuation Curriculum

The AICPA developed the Model Business Valuation Curriculum (MBVC) as a resource for accounting and finance educators seeking to develop or enhance their course offerings. The MBVC has been designed to help students gain a foundational knowledge of business valuation and to increase students’ chances for success, regardless of their chosen career path.

The MBVC’s primary objective is to provide students with an understanding of the role business valuation plays in the real world. To achieve this objective, the MBVC recommends that faculty use a framework that helps students organize their knowledge. The framework should consist of a series of business valuation topics, whether in a single course or multiple courses, which progress in an integrated and logical manner. The MBVC provides accounting and finance educators with a sample framework which can be tailored to specific needs or adopted in its entirety. The MBVC can also be used to integrate business valuation theory into an established accounting or finance curriculum.

Download the AICPA Model Business Valuation Curriculum

Why Partner with AICPA to add BV to your Curriculum

  • Be one of the first accounting and finance programs to meet the demand, growth and opportunities in business valuation.
  • Help your students satisfy the accounting hours needed to meet the CPA education requirement.
  • Provide students with greater opportunity through work toward multiple credentials, like the CPA and ABV, efficiently and in a cost-effective manner. Contact to learn more about credential exam opportunities for students and professors.
  • Professors and students may contact for access to FVS Section locked content and resources.
  • Full support of AICPA in development of program.
  • Recognition by AICPA through press and other promotion of university program and ability for university to market collaboratively with AICPA. Network with practitioners in your area via the ABV Champion Program. ABV Champions may volunteer to serve as guest speakers in the classroom or coaches for competitions such as the Business Valuation Challenge.
  • Contact us today at for more information.

Business Valuation Challenge

We are happy to announce that the FVS Section supports the 6th annual Business Valuation Challenge hosted by Georgia State University's J. Mack Robinson College of Business and Department of Finance.