Our Team

Michael Harvey,           CPA/ABV/CFF,CFE,CGMA


Officer – Business Valuation & Litigation Support


North Carolina State University, B.S. Accounting
University of Tennessee, Master of Business Administration


Michael has over 22 years of experience in accounting, finance and consulting.  He is the practice leader for the business valuation and litigation support division for Pugh CPAs.


He has valued hundreds of businesses and related intangible assets for a wide spectrum of industries and includes services for gift and estate tax planning, economic damages, lost profits, mergers and acquisitions, buy/sell agreements, and marital dissolutions.  Additionally, he has completed many fair market value opinions on various physician/hospital relationships, professional services contracts and administrative service agreements.


He graduated from North Carolina State University with a Bachelor of Science in Accounting and earned his Masters of Business Administration from the University of Tennessee.


Certifications and Accreditations


  • Certified Public Accountant (CPA)
  • Accredited in Business Valuation (ABV)
  • Certified in Financial Forensics (CFF)
  • Certified Fraud Examiner (CFE)
  • Chartered Global Management Accountant (CGMA)



Professional Association Memberships:

  • American Institute of Certified Public Accountants (AICPA)
  • Tennessee Society of CPAs (TSCPA)
  • Association of Certified Fraud Examiners (ACFE)
  • Knoxville Estate Planning Council (KEPC)

What’s On My Playlist

    • Dave Matthews Band-Ants Marching
    • A Tribe Called Quest-Scenario
    • Alan Jackson-Remember When
    • AC/DC-Thunderstruck
    • Paul Bates/Coming To America-She’s Your Queen To Be

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