Jeffrey Scroggs

Senior Manager | AICPA

Jeff Scroggs is the Senior Manager – Fair Value Measurements of Financial Instruments at the AICPA. He oversees the Financial Instruments initiative, providing strategic leadership for the Certified in Financial Instrument (CVFI) credential. He manages the CVFI Task Force, an advisory team from global banks, audit firms, funds, financial services, and academics. Jeff collaborates with staff responsible for member learning and competency, member value, and other key stakeholders. Jeff also serves as Technical Adviser to the IVSC’s Financial Instruments Standards Board.


This presentation provides guidance on best practices when estimating the value of financial instruments such as debt, embedded derivatives, options, warrants, incremental borrowing rates, etc. More