Statement on Standards for Valuation Services (SSVS)/ VS Section 100 Toolkit

This toolkit is designed to provide non-authoritative guidance on the development of valuation or calculation engagements in accordance with VS Section 100.

The VS Section 100 Toolkit provides authoritative and nonauthoritative resources to assist valuation professionals in applying the AICPA’s Statement on Standards for Valuation Services (VS Section 100) in the development of valuation and calculation engagements.

The toolkit is intended to support practitioners in understanding engagement scope, development considerations, and reporting matters under VS Section 100, while recognizing that the application of professional judgment is fundamental to estimating value.

As valuation practices continue to evolve, including the use of advanced data analytics and artificial intelligence, practitioners remain responsible for determining the appropriateness of tools and techniques used and for evaluating the reasonableness of results. Consistent with the AICPA’s Guidelines for the Responsible Use of Artificial Intelligence in Forensic and Valuation Services Engagements, the use of AI does not diminish the valuation analyst’s obligation to exercise professional skepticism, comply with applicable standards and ethical requirements, and accept full responsibility for conclusions reached under VS Section 100.

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Featured resources

AICPA VS Section 100 Fact Sheet

Get a clear, concise overview of the Statement on Standards for Valuation Services—commonly referred to as VS Section 100 or SSVS—including its purpose, scope, and key requirements.

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Application of VS Section 100 to Illustrative Client Engagement Situations

Explore how VS Section 100 applies in practice through illustrative engagement scenarios involving valuations of businesses, business ownership interests, securities, and intangible assets performed for a range of professional purposes.

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Calculation Engagement FAQs

Review frequently asked questions that address common considerations for valuation analysts when determining whether a calculation engagement is appropriate and how related reports should be prepared.

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Subsequent Events

Access FAQs and sample disclosure language designed to help practitioners navigate common questions and judgment areas related to subsequent events in valuation engagements.

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Additional resources

Engagement Letter Templates (FVS Section benefit)

These customizable engagement letter templates (FVS Section access only) incorporate best‑practice recommendations to help practitioners clearly define and document the terms, scope, and expectations of valuation and calculation engagements.

Customizable Engagement Letter Template for a Valuation Engagement
Use this template as a starting point to efficiently document the terms of a valuation engagement performed in accordance with VS Section 100.

Customizable Engagement Letter Template for a Calculation Engagement
Use this customizable template to clearly document the terms of a calculation engagement and support consistency with VS Section 100 requirements.

Compliance checklists (FVS Section benefit)

The following compliance checklists outline development and reporting considerations for valuation and calculation engagements in accordance with VS Section 100.

Development compliance checklists
Checklists show valuation and calculation engagement development considerations pursuant to VS Section 100.

Reporting Compliance Checklists
These checklists provide valuation and calculation engagement and reporting considerations pursuant to VS Section 100.

Other VS Section 100 Resources

Reports used in business valuation including calculation vs. valuation | FVS webcast archive
Learn about various different types of valuation reports and the components of those reports.

Business valuation calculation engagements - litigation vs. nonlitigation | FVS webcast archive
Discover considerations when performing valuations of ownership interests in divorce proceedings.

A bridge from the AICPA SSVS No. 1 to International Valuation Standards
This document helps those accustomed to preparing valuations in compliance with VS Section 100 to learn how to prepare valuations that are compliant with IVS.

SSARS valuation practice FAQs
Get the answers to common issues that may arise in your valuation practice from the AICPA FVS Committee.

Statement on Standards for Consulting Services No. 1
The SSCS No. 1 provides guidance for AICPA members providing consulting services as defined in the statement.

AI Use Reminder

When AI is used, the valuation analyst remains responsible for all judgments and conclusions; AI does not replace professional judgment, skepticism, or compliance with VS Section 100 and ethical requirements.

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Join the Forensic and Valuation Services Section

Your Forensic and Valuation Services Section membership provides access to tools, professional development and resources that enhance your forensic accounting, valuation or litigation services.

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Terms and Conditions for Readers

Notice to Readers

FVS sample engagement letters, checklists and sample reports are designed as educational and reference material for the members of the FVS Section and others interested in the subject. They do not establish standards or preferred practices.

Although much thought and effort have gone into the development of these tools, they are subject to change. These tools are issued as drafts only, and you retain responsibility for their final content. Please review them carefully and make any changes necessary for your specific use.

Terms of Use

Access to the VS Section 100 Toolkit is intended as an individual benefit of FVS Section membership. The VS Section 100 Toolkit was created by and copyrighted to the American Institute of Certified Public Accountants, which reserves all rights. Except in the context of performing client services, reproduction, redistribution, republication or resale of this product by the member granted access is prohibited. Should AICPA omit or decline to enforce any aspect of these Terms of Use at any given time or instance, such non-enforcement does not constitute and should not be construed as a waiver of AICPA’s rights as to any other or future instance. For more information about the terms of use for the VS Section 100 Toolkit, or to request permission for a use which exceeds these limitations, Licensing & Rights, email.

*Non-AICPA members should verify with their state boards of accountancy for regulations that state that CPAs must comply with VS Sections 100 and 9100.

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