
Valuation Standards
Valuation standards CPE course help professionals understand how to apply VS Section 100 (SSVS No. 1) appropriately and compliantly. This course introduces key concepts, including engagement types, methodologies, and reporting considerations.

CPE Credit
1.5 Hours

DELIVERY METHOD
Self-Study (On Demand)

LEVEL
Basic

PREREQUISITES
None

PRICING
$119.50 per year

Course Description
Valuation standards establish the professional framework for performing credible and compliant valuation engagements. This course covers the AICPA Statement on Standards for Valuation Services (SSVS No. 1), codified as VS Section 100, and explains how these principles apply to engagements involving a business, business ownership interest, security, or intangible asset.
Participants will gain a clear understanding of how engagements are developed, including engagement types, valuation approaches, and reporting considerations. The course also highlights the importance of professional judgment and competence when applying these standards in practice.

What You’ll Learn
By the end of this course, you will be able to:
- Identify the scope and applicability of VS Section 100
- Recognize key considerations in engagement development
- Distinguish between valuation and calculation engagements
- Recall the primary valuation approaches and methods
- Identify reporting options and requirements

Who This Course Is For
This course is designed for:
- CPAs and accounting professionals involved in valuation standards engagements
- Finance professionals supporting transactions and valuation-related decisions
- Professionals pursuing the Accredited in Business Valuation (ABV) credential
- Individuals seeking a foundational understanding of valuation standards

Key Topics Covered
- Overview of SSVS No. 1 / VS Section 100
- Scope and applicability of professional guidance
- Types of engagements (valuation vs. calculation)
- Valuation approaches and methods
- Engagement development considerations
- Reporting requirements and formats
- Professional judgment and analyst responsibilities

Why This Course Matters
Professional valuation guidance play a critical role in ensuring consistency, transparency, and credibility in valuation engagements. Whether supporting financial reporting, transactions, or litigation, applying this framework correctly helps professionals produce defensible and reliable conclusions.
This course strengthens your understanding of VS Section 100 and helps align your work with AICPA guidance, improving both compliance and the overall quality of valuation services.
Explore additional Accounting CPE courses available through NINJA CPE.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.

Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
