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Professional Standards

National Association of Certified Valuation Analysts (NACVA)

Designations: Certified Valuation Analyst (CVA)

Business Valuation StandardsEffective May 31, 2002, 6 pages Download PDF File

Institute of Business Appraisers (IBA)

Designations: Accredited in Business Valuation (AIBA), Certified Business Appraiser (CBA)

Business Appraisal Standards, (From the Forward) Only a small percentage of individuals representing themselves as business appraisers have been tested and certified by a professional business valuation institute or society. Those considering employing a business appraiser are undoubtedly doing so in relation to a matter which can have far reaching financial or legal ramifications. Beyond the obvious caution that a proper valuation cannot be done without adequate preparation, competency, and documentation, we suggest verification that the individual is certified as a business appraiser and intends to prepare the valuation in compliance with these standards. October 25, 2001, 25 pages Download PDF File

Rules of Professional Conduct, (From the Preamble) A member of the Institute of Business Appraisers (IBA) assumes an obligation beyond any imposed by law. By accepting membership, the individual recognizes a responsibility to the public, to clients, intended third party users of his/her reports and to colleagues. The individual member agrees to be bound by the contents of the following Institute of Business Appraisers pronouncements, in addition to any rules set forth herein. Effective February 28, 2004, 6 pages. Download PDF File

American Society of Appraisers (ASA)

Designations: Accredited Member (AM), Accredited Senior Appraiser (ASA)

Business Valuation Standards, This release of the approved Business Valuation Standards of the American Society of Appraisers contains all standards approved through August, 2002, and is to be used in conjunction with the Uniform Standards of Professional Appraisal Practice (USPAP) of The Appraisal Foundation and the Principles of Appraisal Practice and Code of Ethics of the American Society of Appraisers. Periodic updates to these Standards are posted to the Business Valuation Committee’s website www.bvappraisers.orgDownload PDF File

American Institute of Certified Public Accountants (AICPA)

Designation: Accredited in Business Valuation (ABV)

There are currently no business valuation standards promulgated by the AICPA for its ABV designees. The AICPA is in the process of formulating its standards.

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