USA

Organisation Name: American Institute of Certified Public Accountants (AICPA)

IVSC Member:  Yes

Do members have to follow IVS? No

Does organisation issue its own standards? Yes

Do these, include, replace, or extend IVS ? No

Additional Information: Issues Statements on Standards for Valuation Services Section 100 Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset


Provides an Accredited in Business Valuation (ABV) credential


Organisation Name: American Society of Appraisers

IVSC Member:  Yes

Do members have to follow IVS? No

Does organisation issue its own standards? No

Do these, include, replace, or extend IVS ?  n/a

Additional Information: 


Organisation Name: American Society of Farm Managers & Rural Appraisers

IVSC Member:  No

Do members have to follow IVS? No

Does organisation issue its own standards? No

Do these, include, replace, or extend IVS ? n/a

Additional Information:


Organisation Name: Appraisers Association of America

IVSC Member:  No

Do members have to follow IVS? No

Does organisation issue its own standards? No

Do these, include, replace, or extend IVS ? n/a

Additional Information: members specialise in fine and decorative arts


Organisation Name: Appraisal Institute 

IVSC Member:  Yes

Do members have to follow IVS? No

Does organisation issue its own standards? Yes

Do these, include, replace, or extend IVS ? No

Additional Information: publishes standards of valuation practice

Member UPAV and TEGOVA


Organisation Name: CFA Institute 

IVSC Member:  Yes

Do members have to follow IVS? No

Does organisation issue its own standards? Yes

Do these, include, replace, or extend IVS ? No

Additional Information: publishes Global Investment Performance Standards (GIPS®) that contain valuation principles


Organisation Name: International Society of Appraisers

IVSC Member:  No

Do members have to follow IVS? No

Does organisation issue its own standards? No

Do these, include, replace, or extend IVS ? n/a

Additional Information:


Organisation Name: National Association of Real Estate Appraisers

IVSC Member:  No

Do members have to follow IVS? No

Does organisation issue its own standards? No

Do these, include, replace, or extend IVS ? n/a

Additional Information:


Organisation Name: National Association of Certified Valuation Analysts

IVSC Member:  No

Do members have to follow IVS? No

Does organisation issue its own standards? Yes

Do these, include, replace, or extend IVS ? No

Additional Information:publishes NACVA Professional Standards (for business valuation)


Organisation Name: National Association of Real Estate Appraisers

IVSC Member:  No

Do members have to follow IVS? No

Does organisation issue its own standards? No

Do these, include, replace, or extend IVS ? n/a

Additional Information: