Practice Aids and Special Reports

	Log In

Search Options

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.

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. See a preview of the guide or Download the entire guide (requires FVS Section membership)

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

FVS Section Member

This Special Report defines the most widely recognized forensic procedures used by forensic specialists. See a preview or Download the entire guide (requires FVS Section membership)

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

FVS Section Member

This practice aid provides guidance related to stock-based compensation. FVS Section Members save an additional 20% off! When you log into the CPA2Biz Web site with your AICPA member user account, the section discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org. Learn More>>

FVS Practice Aid 06-2: Preparing Financial Models

FVS Section Member

This Practice Aid specifically addresses financial models. See a preview of the guide or Download the entire guide (requires FVS Section membership)

Special Report 09-1: Introduction to Civil Litigation Services

FVS Section Member

This special report is focused on the provision of certain services by the practitioner in connection with civil matters litigated in the federal court system of the United States of America, although certain material may also be applicable to state and local courts, alternative dispute resolution, and international litigation. However, practitioners are cautioned that civil litigation laws, rules, and procedures may vary widely, and they are encouraged to consult with legal counsel about laws and local court requirements that may affect the material contained in this special report. Download the entire guide (requires FVS Section membership)

FVS Practice Aid 06-1: 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. See a preview of the guide or Download the entire guide (requires FVS Section membership)

FVS Practice Aid 04-1: 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. See a preview of the guide or Download the entire guide (requires FVS Section member access)

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. See a preview of the guide or Download the entire guide (requires FVS Section membership)

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 Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 805, Business Combinations and ASC 350, Intangibles-Goodwill & Other. FVS Section Members save an additional 20% off! When you log onto the CPA2Biz Web site with your AICPA member user account, the section discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org. Learn More>>

FVS Practice Aid 06-3: 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. See a preview of the guide or Download the entire guide (requires FVS Section membership)

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. See a preview of the guide or Download the entire guide (requires FVS Section membership)

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. See a preview of the guide or Download the entire guide (requires FVS Section membership)

FVS Practice Aid 05-1: 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. See a preview of the guide or Download the entire guide (requires FVS Section membership)