AICPA among organizations proposing Valuation Performance Framework
October 12, 2026
The AICPA has partnered with two organizations to propose a new framework to guide valuation engagements.
The exposure draft of the Valuation Performance Framework — published by the AICPA, the American Society of Appraisers and the Royal Institution of Chartered Surveyors — is open for feedback through Tuesday, Dec. 22, from valuation professionals and other stakeholders.
The VPF — developed to provide a comprehensive, principles-based framework to promote consistency, quality and transparency in valuation engagements — was based on the document formerly known as the Mandatory Performance Framework. Learn more.