ABV Certification 2026 — Accredited in Business Valuation AICPA CPA Requirements Guide

The ABV (Accredited in Business Valuation) is the AICPA's business valuation credential exclusively for active CPAs — requiring 150 hours of business valuation experience, a 4-hour exam of 85 questions, an active CPA license, and AICPA membership in good standing.

Last verified: 2026 | Source: AICPA — aicpa-cima.com/certification/abv

ABV Certification — Quick Facts 2026

Fact	Detail
Issuing body	AICPA (American Institute of Certified Public Accountants)
CPA required	Yes — active, valid, unrevoked CPA license required
Experience	150 hours of business valuation experience
Exam	4-hour exam, 85 questions
AICPA membership	Required — active AICPA member in good standing
Court recognition	Widely recognized in courts and regulatory proceedings
Best for	CPAs advising on litigation support, estate/gift tax valuations, financial reporting, M&A fairness opinions

ABV vs CVA — Which Valuation Credential for M&A Advisors?

For CPAs entering business brokerage or M&A advisory: the ABV carries stronger institutional recognition in courts and financial reporting contexts. The CVA has broader market adoption as a whole (more total holders) and does not require a CPA license — making it accessible to non-CPA business brokers. Many CPA-licensed M&A advisors hold both.

Who Should Get the ABV?

CPAs who want to specialize in business valuation as a service line
CPA-licensed M&A advisors who provide fairness opinions on transactions
CPAs involved in estate and gift tax valuations, shareholder disputes, divorce proceedings
Accounting firm partners building a BV practice alongside tax and audit

Frequently Asked Questions — ABV

Can I get the ABV without a CPA license?

No — the ABV is exclusively available to active CPAs in good standing. If you do not hold a CPA license, the CVA (NACVA) or AVA (NACVA) are the appropriate business valuation credentials for non-CPAs.

How does the ABV compare to the CVA for M&A advisory?

The ABV carries stronger institutional recognition in court contexts and among Big Four accounting firms. The CVA has broader market adoption across all valuation professionals and is accessible without a CPA license. For M&A advisory without litigation focus, either credential provides credible BV expertise.

How long does it take to get the ABV?

Candidates must accumulate 150 hours of BV experience, which typically takes 12–24 months depending on practice focus. The 4-hour exam requires 40–80 hours of dedicated preparation for most CPA candidates familiar with accounting and financial analysis.

Is the ABV or CVA better for business brokers who are CPAs?

Many CPA-licensed business brokers pursue both. The CVA first (faster to complete, broader market recognition among buyers and sellers) followed by the ABV (adds court recognition and AICPA prestige for litigation and fairness opinion work) is the recommended sequencing for CPA-licensed brokers who want comprehensive BV credentials.

Ready to Add Business Valuation Expertise to Your CPA Practice?

The ABV positions CPA-licensed advisors as credible business valuation experts across M&A, litigation, and financial reporting. Explore our business broker training pathway →