CVFI Education

Overview

Led by industry experts, a series of courses that cover the CVFI body of knowledge and the Financial Instruments Performance Framework.

Highlights

Key Topics

• Financial Instruments Performance Framework (FIPF)
• Fair value framework
• Professional judgment
• Independence and nonattest services
• Valuation techniques and inputs
• Consulting services and process
• Risk-based auditing and valuation of financial instruments
• Planning considerations when auditing financial instrument valuations
• Accounting for financial instrument valuations
• Debt and equity securities
• Derivatives
• Pillars of CECL
• Life cycle losses

Prerequisites

NONE

Designed For

Who Will Benefit

Valuation professionals engaged in the financial instruments valuation profession (within the financial markets, or with financial instruments and securities), including:

• Controllers
• T

  Objectives

  Learning Outcomes

  • Recall AICPA ethics rules and interpretations on integrity, objectivity, confidentiality, advertising, and accounting principles.
  • Recognize valuation engagement development considerations.
  • Recall basic valuation techniques and inputs to valuation techniques.
  • Identify similarities and differences between current expected credit losses (CECL) and expected credit losses (ECL).
  • Identify key concepts of professional skepticism to the audit of financial instruments.
  • Identify conflicts of interests that may exist among various stakeholder groups.
  • Recall the requirements to achieve a well-functioning financial system by identifying select efficiency requirements.
  • Identify the purpose of regulation and analyze the different regulatory tools used to impose policy on an industry.