Accredited in Business Valuation (ABV) is a designation that the American Institute of CPAs (AICPA) bestows upon individuals who specialize in the field of business valuation. ABV professionals must have achieved the necessary requirements to be certified public accountants (CPA) first. Then, one must meet the specific ABV metrics in order to be awarded the ABV designation.

The ABV designation is most often sought by business valuation experts who have been in the field for a significant amount of time. This qualification signifies to employers, clients and peers that CPAs have mastered the principles and theories related to business valuation and possess the knowledge, skills, and expertise needed to competently provide business valuation services.

CPAs and ABV professionals are required to complete a minimum of 60 hours of continuing professional education in business valuation and related topics every three years. These educational requirements must be met by passing the ABV Comprehensive Exam and completing a range of courses on topics such as marketing and practices in business valuation, valuation of closely held interests, valuation of equity and debt instruments, and more. Additionally, ABV professionals must adhere to a Code of Professional Conduct by abiding by the AICPA's Statements on Standards for Valuation Services (SSVS).

The ABV certification is a rigorous process that requires high levels of achievement, knowledge and experience in the business valuation arena. It serves as evidence of an ABV professional’s expertise in business valuation and the ability to provide assistance to those seeking guidance with their business valuations. ABV holders become members of the elite business valuation network and are recognized as experts in the field. This designation not only provides professional credentials and credentials of expertise, but also raises the image and reputation of a business valuation expert, giving clients and employers assurance of the highest quality product and services in the business valuation industry.