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S-Cube holds the NACVA's Accredited Valuation Analyst (AVA) designation.
NACVA's AVA and CVA are the only NCCA-accredited valuation credentials.
Accredited Valuation Analyst—The National Association of Certified Valuation Analysts (NACVA) trains and certifies Accredited Valuation Analysts (AVA) to perform business valuations as a service to both the consulting community and the users of their services. Through training and rigorous testing, AVAs demonstrate they are qualified to provide capable and professionally executed valuation services. NACVA requires training as a prerequisite to certification to assure that practitioners have the knowledge and understanding necessary to perform competent services, and to assure a level of consistency and continuity in their work product. Users of valuation services benefit by having greater confidence that the service they receive is professional in quality, adheres to industry standards of practice, and meets a level of expertise the Association deems credible and worthy of one of its certified members. AVAs must hold a business degree from an accredited institution of higher education and demonstrate substantial business valuation experience, among other requirements.
At a recent Silicon Valley Fair Value Forum meeting, an IRS employee responsible for 409A compliance and the review of 409A valuation reports provided some insight into how the IRS is looking at 409A compliance. The IRS representative said opinions which adhere to appraisal standards, such as USPAP, AICPA and NACVA, would be the first litmus test for “reasonableness.”
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