Business Valuation (BV) and Forensic & Litigation Services (FLS) are now the fastest growing practices among CPAs, according to this month’s survey by the AICPA’s Journal of Accountancy (JOFA), which devotes a special section to the emerging power of business as well as financial valuation. Long-time business appraisers and analysts may take exception with JOFA’s characterization of the profession as “an area of accounting,” but most will appreciate its confirmation of BV as a market leader, and a “complex” practice with an “acute” need for specialized training.