- Each ABV module is priced USD 175-275, purchased separately through Kryterion-delivered testing.
- One retake is included with each exam purchase, reducing the cost of a second attempt on that module.
- AICPA membership discounts apply at checkout, so non-members pay more for identical modules.
- Both modules must be passed within 12 months of passing the first one you take.
ABV Pricing Overview for 2026
Anyone researching the Accredited in Business Valuation (ABV) credential wants a straight answer to one question: what will it actually cost to earn it? Because the ABV is issued by the American Institute of Certified Public Accountants (AICPA) through AICPA & CIMA, the pricing structure is different from many other professional exams. Instead of one flat exam fee, candidates pay per module, and the total out-of-pocket cost depends on membership status, how many attempts you need, and which eligibility pathway you follow.
This guide breaks down every line item you're likely to encounter - registration fees, membership discounts, retake policy, and the credentialing requirements that sit around the exam itself. If you haven't already reviewed the ABV Requirements 2026 guide, it's worth reading alongside this one, since eligibility pathway choice has its own cost implications beyond the exam fee.
Module Registration Fees Explained
The ABV exam is not a single sitting. It is delivered as two separately purchased computer-based modules, each containing 90 multiple-choice questions, available year-round at Kryterion test centers or via remote proctoring. Candidates can take the modules in either order, but both must be passed within 12 months of passing the first one.
Because the modules are purchased independently, your total exam-fee cost is effectively two transactions, not one. Each module carries a published registration price of USD 175-275. That range reflects membership pricing tiers rather than a fluctuating market rate - the exact number you pay depends on your AICPA membership status at checkout.
- Module 1 and Module 2 are priced identically within the USD 175-275 range; there is no premium module or discount module.
- Both modules cover content defined by the same blueprint, effective October 1, 2020, which splits weighting evenly across the two content domains.
- Formulas and variable definitions are provided during testing, which changes how you should budget study time versus memorization tools - a point covered in the ABV Cheat Sheet 2026.
Key Takeaway
Treat the ABV exam as two purchases, not one. Budget for both modules up front rather than assuming a single flat fee, and plan your 12-month completion window accordingly.
AICPA Membership Discounts
The USD 175-275 published price per module isn't arbitrary - it reflects the fact that AICPA membership discounts are applied at checkout. Since credential applicants are required to hold AICPA membership in good standing anyway, most candidates end up paying the discounted end of that range rather than the higher end.
This matters for planning purposes: if you're comparing quoted prices from colleagues or older sources, make sure you know whether the figure they're citing includes the membership discount or reflects the non-member rate. Because both modules are purchased separately, the discount applies twice - once per module - which can meaningfully change your total spend across the two exams.
Eligibility Pathway Costs
The exam fee is only part of the financial picture. To actually hold the ABV credential, you need to satisfy eligibility requirements that carry their own time and, indirectly, cost implications. There are two recognized pathways, and understanding both helps you plan the full journey - not just exam day. For a deeper walkthrough of each pathway's specific requirements, see the ABV Requirements 2026 article.
CPA Pathway
Designed for practitioners who already hold a CPA license.
- Requires a valid, unrevoked CPA license or certificate
- Requires 1,500 valuation-experience hours within the preceding five years
Finance-Professional Pathway
Designed for qualified professionals without a CPA license.
- Requires a bachelor's degree or equivalent from an accredited institution
- Requires 4,500 valuation-experience hours within the preceding five years
- Requires completing the AICPA Professional Conduct and Standards Education for Finance Professionals course within 30 days of submitting the credential application
Both pathways also require 75 valuation-related continuing professional development (CPD) hours within the preceding five years. Notably, candidates may sit the exam before completing credential education and experience requirements - meaning you can pursue exam preparation and eligibility documentation in parallel rather than sequentially, which can shorten your overall timeline even if it doesn't reduce direct costs.
Other Costs to Budget For
Beyond the module fees themselves, a realistic budget should account for a few adjacent costs that aren't part of the registration price but are part of earning and keeping the credential:
- AICPA membership dues - required for credential applicants in good standing, and the mechanism through which module discounts are unlocked.
- Study materials and practice resources - including structured prep like the ABV practice tests available through this site, which map directly to the two-domain blueprint.
- The finance-professional pathway's required course - the AICPA Professional Conduct and Standards Education for Finance Professionals course, which must be completed within 30 days of application if you're on that track.
- Remote proctoring logistics - while remote sittings avoid travel costs to a physical center, candidates choosing an in-person Kryterion test center should factor in travel time and any associated expense.
Recertification Costs
Unlike some credentials that require a recurring exam fee, ABV recertification is structured around continuing education rather than repeat testing. Maintaining the credential requires:
- Continued AICPA membership in good standing
- 60 valuation-related CPD hours every three years, with at least 10 hours completed annually
- Four professional-ethics hours every three years
This means your largest recurring cost after initial certification is the time and expense of qualifying CPD activities - not a periodic exam fee. Candidates evaluating whether the credential is worth the investment long-term should weigh this recertification structure against the initial module costs discussed above; the Is the ABV Certification Worth It? Complete ROI Analysis 2026 article covers this trade-off in more detail.
Cost Breakdown Table
| Cost Item | Detail |
|---|---|
| Module 1 registration | USD 175-275 (membership discount applied at checkout) |
| Module 2 registration | USD 175-275 (membership discount applied at checkout) |
| Retake (first attempt) | One retake included with exam purchase |
| AICPA membership | Required for credential applicants in good standing; unlocks module discounts |
| Finance-professional pathway course | AICPA Professional Conduct and Standards Education for Finance Professionals, due within 30 days of application |
| Recertification (every 3 years) | 60 valuation-related CPD hours, min. 10 annually, plus 4 ethics hours |
Budgeting Your Study Timeline Around Both Modules
Because you're paying for two separate modules, it makes financial sense to prepare thoroughly before scheduling either one rather than treating the first attempt as a "trial run." The exam blueprint, effective October 1, 2020, splits content evenly: Domain 1, Foundation of Valuation Theory, carries 50% weight, and Domain 2, Implementation of Valuation Methods, carries the other 50%. A cost-conscious study plan should reflect that even split rather than over-investing time in one domain at the expense of the other.
Foundation of Valuation Theory
- Work through core theory concepts tested in Domain 1
- Use practice questions to identify weak areas before spending on Module 1 registration
Implementation of Valuation Methods
- Focus on applied, scenario-based questions matching Domain 2
- Practice using provided formulas and variable definitions as they'll appear during testing
Full-Length Review
- Take timed practice sets across both domains
- Confirm readiness before purchasing your first module to avoid needing the included retake
For a domain-by-domain breakdown of what to study within each 50% section, see the ABV Exam Domains 2026: Complete Guide to All 2 Content Areas. And if you're unsure how difficult the material is relative to your background, the How Hard Is the ABV Exam? Complete Difficulty Guide 2026 article offers useful context before you commit to registration fees.
Key Takeaway
Spending more time preparing before your first module purchase is almost always cheaper than paying for extra attempts after under-preparing - especially given the 12-month completion window between modules.
Frequently Asked Questions
Each of the two required modules carries a published registration price of USD 175-275, with membership discounts applied at checkout. Your total cost depends on membership status and how many modules you need to retake.
One retake is included with an exam purchase, which can reduce the cost of a second attempt on that specific module. Additional attempts beyond the included retake would require separate payment.
Yes. The published USD 175-275 per-module price range reflects membership discounts applied at checkout, and credential applicants are already required to hold AICPA membership in good standing.
Recertification is based on continuing education rather than a recurring exam fee: 60 valuation-related CPD hours every three years (at least 10 annually) plus four professional-ethics hours every three years, alongside continued AICPA membership.
Yes. Candidates may take the exam before completing credential education and experience requirements, which allows exam preparation and eligibility documentation to proceed in parallel.