The American Society of Appraisers
The American Society of Appraisers (ASA) is an international valuation organization that teaches, tests, accredits and refers professional appraisers. ASA is the oldest and only major organization in the United States representing all of the disciplines of appraisal specialists, originating in 1936 and incorporating in 1952. Its members work in the business valuation, gems and jewelry, machinery and technical specialties, real and personal property disciplines. ASA-accredited appraisers provide the best valuation expertise in the marketplace in every appraisal discipline because ASA-accredited appraisers bring experience, knowledge of the profession and solid reputation to the job. ASA members are widely recognized experts. Many are pioneers in their fields. For more information, visit www.appraisers.org.

The American Institute of Certified Public Accountants
The American Institute of Certified Public Accountants (AICPA) is the national professional organization for Certified Public Accountants (CPAs) in the United States, with more than 350,000 members. More than 25,000 CPAs currently provide business valuation and forensic & litigation services, and more than 2,500 CPAs hold the AICPA’s Accredited in Business Valuation credential demonstrating their expertise as preferred valuation professionals. For information about ABV, visit www.aicpa.org/bvfls. For information on the AICPA’s business valuation standards, visit www.aicpa.org/bvstandard.

The Appraisal Foundation
The Appraisal Foundation is a Congressionally authorized non-profit organization established in 1987. The Appraisal Foundation is dedicated to the professional advancement of the appraisal profession and accomplishes its mission through the work of its two independent Boards: the Appraisal Standards Board (ASB) and the Appraiser Qualifications Board (AQB). The Uniform Standards of Professional Appraisal Practice (USPAP) are the generally accepted standards for professional appraisal practice in the United States. USPAP contains standards for all types of appraisal services including real property, personal property, business valuation and mass appraisal. For more information, visit www.appraisalfoundation.org.