Valuation’s Talent Pipeline: How the AICPA’s Model Business Valuation Curriculum Is Changing the Game

Mar 5, 2026

This episode explores how the recently enhanced AICPA Model Business Valuation (BV) Curriculum is designed to help prepare the next generation of valuation professionals. A panel of academics and practitioners discuss why the curriculum was developed, the challenges it aims to address along the ABV pathway, and how it introduces the analytical, modeling, and strategic advisory skills that today’s market increasingly demands.  The Curriculum provides a:

• Clear, confidence‑building pathway to the ABV credential that supports the accelerating demand for valuation expertise
• Cohesive, market‑relevant framework that unites accounting and finance to develop high‑impact analytics, modeling, and advisory capabilities
• Flexible, scalable structure that empowers institutions to elevate and differentiate their academic programs

Guests: 

• Dereck Barr-Pulliam, Ph.D. Director of the School of Accountancy and Associate Professor of Accounting at the University of Louisville
• Marcy Binkley, Ph.D., CPA, CMA, Assistant Professor of Accounting at Middle Tennessee State University
• Ernest Patrick Smith, CPA/ABV/CFF, Managing Partner, Nawrocki Smith LLP and Adjunct Professor Hofstra and SUNY Old Westbury

Host:  Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc.

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RESOURCES FOR FURTHER EXPLORATION
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AICPA Model Business Valuation Curriculum
What is the ABV credential?
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LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:

Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic

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Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic

This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at [e-mail]