Practice Aids and Special Reports

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Practice Aids and Special Reports

These Practice Guides, sold in the AICPA Store, are provided to all FVS section members free of charge or at a discount. These Practice Guides are designed to serve as educational and reference material on technical issues, and are not intended to serve as authoritative guidance. FVS members should exercise independent, professional judgment in the implementation and execution of FVS services.

Valuation of Privately-Held-Company Equity Securities Issued as Compensation

FVS Section Member

This practice aid provides guidance related to stock-based compensation. Learn More>>

FVS Special Report 08-1: Independence and Integrity and Objectivity in Performing Forensic and Valuation Services

FVS Section Member

This special report provides guidance with respect to ethical issues possibly affecting a forensic accounting or valuation engagement. Learn More>>

Assets Acquired in a Business Combination to be Used in Research and Development Activities: A Focus on Software, Electronic Devices, and Pharmaceutical Industries

FVS Section Member

This practice aid is useful for valuing, disclosing, and auditing assets acquired for R&D activities and intangible assets acquired in a business combination subject to FASB 141 and 142. Learn More>>

Preparing Financial Models

FVS Section Member

This Practice Aid specifically addresses financial models. Learn More>>

Practice Aid 06-4 Calculating Lost Profits

FVS Section Member

This practice aid discusses roles the practitioner may be asked to take in a lost profits damage analysis, the professional standards applicable to those services, and the basic principles and guidelines for preparing lost profit damages analyses. Learn More>>

FVS Special Report - Forensic Procedures and Specialists: Useful Tools and Techniques

This Special Report defines the most widely recognized forensic procedures used by forensic specialists. Learn More>>

Calculating Intellectual Property Infringement Damages

FVS Section Member

The objective of this Practice Aid is to provide guidance to practitioners with business and/or litigation experience concerning intellectual property rights and calculating damages for infringements thereof. This Practice Aid focuses on theoretical, legal, economic and accounting foundations of intellectual property and methodologies commonly employed in the calculation of damages. Learn More>>

Engagement Letters for Litigation Services

FVS Section Member

This Practice Aid is intended to provide guidance to CPAs for drafting engagement letters to attorneys and their clients. Learn More>>

Analyzing Financial Ratios

FVS Section Member

This Practice Aid illustrates the use of financial ratio analysis techniques in a comparative analysis of a client organization with other appropriate organizations. The financial ratio analysis techniques describe in the practice Aid can be useful in many types of client engagements. The intent is to provide practitioners with a document that they can draw upon in diverse engagement situations by focusing on one situation is representative of the use of financial ratio analysis in consulting services practice. Learn More>>

FVS Practice Aid 07-1: Forensic Accounting & Fraud Investigations

FVS Section Member

This Practice Aid discusses the CPA’s responsibilities, opportunities, and assignments in fraud related matters. Learn More>>

AICPA Consulting Services Special Report 03-1: Litigation Services and Applicable Professional Standards

FVS Section Member

This Special Report provides practitioners with guidance on the existing professional standards and responsibilities that affect the litigation services practitioner. Learn More>>

A CPA's Guide to Family Law Services

FVS Section Member

This Practice Aid is designed to assist practitioners in providing services to clients and attorneys in the area of family law. This publication is intended as a resource for certified public accountants. Learn More>>