What Is a Certified Cost Segregation Professional?

The Certified Cost Segregation Professional designation is a professional credential issued by the American Society of Cost Segregation Professionals to individuals who have passed the ASCSP examination and met the organization's experience and education requirements. It is the industry's primary formal qualification standard and is recognized by practitioners, CPAs, and property owners as a meaningful indicator of technical competence.

The CCSP is an individual designation, not a firm designation. When evaluating a cost segregation provider, the relevant credential is held by the specific analyst performing the study, not by the firm as an entity. A firm may have multiple CCSP holders on staff, or none, regardless of its marketing materials.

The American Society of Cost Segregation Professionals was founded to establish professional standards for the cost segregation industry and to provide education, certification, and advocacy for practitioners. The organization publishes the professional standards that govern member conduct, administers the CCSP examination, and provides continuing education resources.

ASCSP membership is open to individuals and firms engaged in cost segregation practice. Corporate membership supports the professional development of firm practitioners. Individual membership provides access to the CCSP pathway, continuing education, and industry resources.

The CCSP designation requires satisfying several prerequisites before sitting for the examination. These typically include: a minimum number of years of experience in cost segregation or related engineering and tax work, educational background in engineering, accounting, or a related field, and demonstrated engagement with cost segregation study preparation.

The examination itself covers the full scope of cost segregation practice, including federal tax law, MACRS depreciation rules, the IRS Audit Techniques Guide, engineering methodology for cost estimation, classification standards, and professional ethics. The examination is designed to test practical application of these topics, not just theoretical knowledge.

The ASCSP certification examination is organized around the core competencies required for cost segregation practice. Key topic areas include:

• Federal income tax law governing depreciation under IRC Section 168
• MACRS asset class definitions and recovery periods
• The IRS Audit Techniques Guide and the 13 quality elements
• Engineering methodology for component cost estimation
• Personal property classification tests from case law
• Land improvement classification standards
• Tangible Property Regulations and their interaction with cost segregation
• Partial asset disposition and retirement accounting
• Professional ethics and standards compliance

The CCSP examination content is closely aligned with the IRS Audit Techniques Guide standards. A practitioner who holds the CCSP has formally demonstrated knowledge of the methodology requirements, documentation standards, and classification principles the ATG establishes. This alignment means that CCSP holders are more likely to produce studies that meet ATG quality expectations.

This alignment also means that the CCSP provides an indirect form of quality assurance for property owners. While the designation does not guarantee the quality of any specific study, it indicates that the practitioner has the technical foundation to produce ATG-compliant work.

Cost segregation practitioners may hold credentials beyond the CCSP that are relevant to study quality. These include: licensed professional engineer (PE) registration, which establishes engineering competence at the state level; certified cost estimator or cost engineer (CCE/PE) designation from AACE International, which covers construction cost estimating methodology; and CPA licensure, which provides the tax compliance expertise needed to implement the study.

The most defensible studies are typically produced by teams that combine engineering expertise with tax knowledge. A firm with both engineers and CPAs engaged in study production is better positioned to produce accurate classifications and compliant documentation than a firm specializing in only one discipline.

CCSP holders are required to complete continuing professional education to maintain the designation. This requirement ensures that practitioners remain current with changes in tax law, IRS guidance, and professional standards. Areas covered in continuing education typically include: legislative changes affecting depreciation, new IRS guidance on cost segregation practice, evolving case law, and updates to ASCSP professional standards.

The continuing education requirement distinguishes the CCSP from a one-time examination credential. A current CCSP holder has demonstrated ongoing engagement with the field, not just historical knowledge at the time of initial certification.

CCSP certification status can be verified through the ASCSP, which maintains a directory of current credential holders. Verification should be part of any provider evaluation process. Providers who claim credentials that cannot be verified through the issuing organization should be treated with caution.

For the practical implications of provider certification for study quality, see why use a certified cost segregation professional. For the broader qualifications framework, see tangible property regulations and cost segregation, which represents the next area of IRS compliance that interacts with the study. The core overview of cost segregation fundamentals provides context for where certification fits in the overall process.