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Business Valuations

Patricia Jones, CPA/ABV is accredited in business valuation credential with the American Institute of Certified Public Accountants. 

Valuation Services

  • Litigation Support
  • Divorce Proceedings
  • Buy/Sell Agreements
  • Tax Reporting
  • Investment and Transactional Support
  • Estate and Succession Planning

Accredited in Business Valuations (ABV)

The ABV is the business valuation credential granted by the American Institute of Certified Public Accountants (AICPA). To be eligible to apply for the ABV credential, a candidate must:

  • Be a member in good standing of the AICPA
  • Hold a valid and unrevoked CPA certificate or license issued by a legally constituted state authority
  • Pass a comprehensive Business Valuation Examination
  • Provide evidence of ten business valuation engagements that demonstrate substantial experience and competence
  • Provide evidence of 75 hours of life long learning related to the business valuation body of knowledge

The ABV designation certifies that you are working with an accredited valuation professional—a CPA who brings added value to a valuation engagement. As a CPA/ABV, we combine a sophisticated understanding of accounting, taxation, financial statement analysis and business operations in many different industries with proven competence in valuation. Building on our core competencies, the ABV gives us an advantage in meeting your valuation needs.

There are three approaches to valuations; the asset approach,  income approach and the market approach. As an ABV, we are required to consider all three approaches in every valuation. 
 
There are two types of engagements that we can perform for you; a valuation engagement and a calculation engagement.

  1. Valuation Engagement - The valuation analyst will express the results of the valuation as a conclustion of value. This conclusion may be either a single amount or a range. The valuation analyst performs this engagement when (1) the engagement calls for the valuation analyst to estimate the value of a subject interest and (2) the valuation analyst estimates the value and is free to apply the valuation approaches and methods he or she deems appropriate in the circumstance. This engagement will provide the client with a full report and analysis.
  2. Calculation Engagement - The valuation analysit will epxress the results of these procedures as a calcuated value. The calculated value is expressed as a single amount or a range. A calculation engagement does not include all of the procedures required for a valuation engagement. A valuation analyst performs this type of engagement when (1) the valuation analyst and the client agree on the valuation approaches and methods the analyst will use and the extent of procedures the valuation analyst will perform in the process of calculating the value of the subject interest and (2) the valuation analyst calculates the value in compliance with the agreement.