The working draft of an Accounting and Valuation Guide issued by the AICPA provides guidance on the accounting for and valuation of portfolio company investments of venture capital and private-equity funds and other investment companies.
Forensic and valuation services
This article explains how CPAs can find round numbers in large data sets and when those numbers should raise concerns about possible fraud.
The program provides a new pathway to obtaining the Certified in Financial Forensics (CFF) credential.
Twenty young CPAs were recognized under the Forensic and Valuation Services (FVS) Standing Ovation program for significant contributions in their accounting specialty areas and in their communities.
The AICPA's FVS Section recognized two members as Volunteers of the Year.
The subjective nature of fair value measurements makes them a challenge for auditors. These tips—and a new framework for use by valuation professionals—can make the job easier.
A valuation credential foundation is set.
New guidance aims for clarity, consistency and transparency and will also lay the foundation for a new AICPA credential, Certified in Valuation of Financial Instruments (CVFI).
Jim Koerber, CPA/ABV/CFF, a shareholder with The Koerber Company PA, a valuation and litigation services firm in Hattiesburg, Miss., is passionate about a job that requires integrity and transparency.
The 2017 AICPA Fair Value Measurements Workshop, which was held in March, included for the first time training on the new performance framework for the Certified in Entity and Intangible Valuations (CEIV) credential.
Unmanned flying devices have the potential to bring new ways of doing business to accounting firms.
International efforts to deter financial crime rely on CPAs to be vigilant and perform critical roles.
Charles L. McGimsey and Daniel J. Whelan received the JofA's Lawler Award for the best article of 2015.
This article provides guidance on avoiding hazards that can derail the sale of a CPA firm and jeopardize the financial future of the firm and its owners.
The AICPA Forensic and Valuation Services Section annually honors its members who have made a positive impact on these areas.
Thirty-two young CPAs have received the first annual Standing Ovation recognition in the areas of forensic accounting and business valuation.
Gift or estate valuation of interests may be significantly higher, incurring more tax.
For most CPAs, a lunch with clients is hardly a life-threatening experience. It’s different when you’re an undercover FBI agent posing as an accountant whose clients are mob bosses.
CPAs advising small and midsize businesses should take a leading role when it comes to guiding succession planning.
Forensic accounting and business valuation practitioners have unique business development challenges. A recent survey helps shed light on where they can expect to find future growth. Plus: Download "This just in: Forensic and valuation services expected to keep growing," an infographic highlighting key findings from The 2014 AICPA Survey on International Trends in Forensic and Valuation Services.