The Alliance of Merger & Acquisition Advisors® (AM&AA) is an international organization serving the educational and resource needs of the middle market M&A profession. Formed in 1998 to bring together CPAs, attorneys and other experienced corporate financial advisors, AM&AA's 600+ professional services firms - including some of the most highly recognized leaders in the industry - draw upon their combined transactional expertise to better serve the needs of their middle market clients worldwide.
The American Institute of Certified Public Accountants (AICPA) and its predecessors have been the voice of the accounting profession since 1887. The AICPA prides itself on its serving the CPA profession and the public interest to which it is profoundly committed.
The National Association of Certified Valuation Analysts (NACVA) supports the users of business and intangible asset valuation services and financial forensic services, including damages determinations of all kinds and fraud detection and prevention, by training and certifying financial professionals in these disciplines. NACVA training includes Continuing Professional Education (CPE) credit and is available to both members and non-members.
Generally Accepted Accounting Principles (GAAP) are standard guidelines for financial accounting in a jurisdiction. While most countries have established their own accounting standards, many countries are converging towards International Financial Reporting Standards (IFRS), formerly known as International Accounting Standards (IAS). In Mergers & Acquisitions it is essential to understand the differences between financial statements prepared in accordance with GAAP and so-called pro forma financial statements.