A Certified Valuation Analyst (CVA) is a CPA who has completed a rigorous training discipline in the gathering and analysis of information relevant to the valuation of a closely held business. There are perhaps 1,400 CVA's in the United States today. CVA's are trained to apply consistent standards of valuation, standards so consistent that multiple valuations by competent CVA's will be remarkably close. In addition, to the extent that values are disputed, a CVA will have a richer toolset with which to defend the value he or she has provided and to challenge the value provided by another.