Pugh CPAs

Business Valuation

The valuation of a closely-held business in today’s fast changing business and economic environment requires thorough financial analysis and a commitment to high standards.  Combining Pugh CPAs business valuation and litigation support experience with our tax, accounting, and financial expertise creates a unique environment to meet our clients’ needs.

Introduction to Pugh’s Business Valuation Service Line

Our valuation reports are regularly relied upon by business owners, courts, regulatory bodies, and other interested parties.  We perform business valuations for a variety of purposes, including:

  • Strategic/Transaction Planning
    • Assistance with exit/succession planning
    • Valuation for purchase or sale of a business
    • Assistance in transaction negotiations
    • Small business administration financing
    • Assistance with buy/sell agreements
  • Tax Planning
    • Gifting of ownership interests
    • Settlement of estates
  • Financial Reporting
    • Goodwill impairment testing
    • Analysis of unamortized intangible assets
    • Purchase price allocation


Case Studies by Michael Harvey:

Michael Harvey linkedin


Michael Harvey’s Curriculum Vitae


The Insight, Summer ’17–Business Valuation Newsletter

The Insight, Spring ’17–Business Valuation Newsletter

6 Things to Know about Business Valuation

Assisting with a Potential Divestiture

Business Appraisal for Gift of Minority Interests

Dispute Consulting for Economic Damages

Evaluating an Investment Opportunity

Testing for Goodwill Impairment