The Forensic and Valuation Services Collection includes the following products:
Business Valuation Practice Management Toolkit
Firms looking to expand their practice to include business valuation can use this comprehensive toolkit to guide them through the numerous issues to consider when building a niche practice. Established business valuation firms can rely on the toolkit to refine their business plan.
Discount Rates, Risk, and Uncertainty in Economic Damages Calculations Practice Aid
Economic damage calculations require practitioners to analyze risks and uncertainties. In addition, economic damage calculations frequently involve future periods of time. A discount rate is often used to address these considerations. This practice aid is intended to enhance practitioners’ understanding of the development and application of discount rates.
A CPA's Guide to Family Law Services, 2nd Edition
A CPA's Guide to Family Law Services Practice Aid was designed as a resource to help practitioners provide services to clients and attorneys in the area of family law. Fully updated as of April 2013.
This practice aid is designed to provide guidance to forensic accounting practitioners with business or litigation experience concerning intellectual property rights and calculating infringement damages. It focuses on the theoretical, legal, economic, and accounting foundations of intellectual property and methodologies commonly employed in the calculation of intellectual property damages.
Mergers and Acquisitions Disputes Practice Aid
The number of mergers and acquisition disputes has increased in response to the growing number of bankruptcies, bank failures and hard economic times. CPAs with specialized skills are invaluable in helping to resolve these types of financial disputes. The objective of this practice aid is to serve as a useful source of information for practitioners who provide merger and acquisition (M&A) dispute consulting services.
Forensic & Valuation Services: Engagement Letters
This tool excerpts the applicable forensic and valuation services engagement letters included in the AICPA’s The Engagement Letter: Best Practices and Examples. The tool provides narrative guidance that clearly differentiates required content of engagement letters from optional content. Also included are exhibits with sample engagement letters illustrating the practical application of the guidance. The online format includes the added benefit of having the sample engagement letters available as a Microsoft Word download for easy mark up and customization.
Forensic & Valuation Services: Related Standards
This collection compiles the Code of Professional Conduct, Valuation Services, and Compilation Services sections from AICPA Professional Standards to provide easy and instant access to the relevant standards. Content from the practice aids and engagement letters tool is linked directly to the applicable standard.
Serving as an Expert Witness or Consultant, 2nd Edition
The intent of this practice aid is to provide the forensic accounting practitioner with non-authoritative guidance when the practitioner is serving as an expert witness or consultant for litigation and dispute service engagements.
Please note: FVS Section members and CFF/ABV credential holders receive a complimentary subscription to the Forensic and Valuation Services Collection (a $250 value) with their Section or credential membership. Visit www.aicpa.org/fvs for more info or to join the FVS Section for only $200.
Online Subscription > AICPA Online Professional Library. Your subscription includes content updates and unlimited online access for 1 year. AICPA Online Professional Library – your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs.