Accredited In Business Valuation (ABV)

The ABV is another Wizard of Oz necklace given to formerly cowardly CPAs...experts in coming up with the value of a given business.

The AICPA oversees the granting of the necklace, i.e. they are the Wizard. Recipients pay $380 and have a credential that, in theory, tells investment bankers that, when they're involved in the sale of a given company, the ABV/Accredited CPA can back up their estimated numbers, likely mitigating the chance of costly lawsuits down the line.

Think of the ABV credential as a Good Housekeeping seal, or that circled K for Kosher thing that says the business being eaten is acceptable, even for Passover.