American Institute of Certified Public Accountants
The Certified Public Accountant is state licensed and has been tested on subjects including auditing, accounting and taxation. While many CPAs perform business valuations, their education does not include the skills to competently perform business valuations; this knowledge can, however, be gained through additional education and experience. The ABV and CFF designations represent enhancements to the CPA designation to indicate competency in the area of business valuation and financial forensics.