Michelle Gallagher

Strategic Partner

Florida: 239.317.3101
Michigan: 616.284.3714

Michelle F. Gallagher, CPA/ABV/CFF is a strategic partner with Adamy Valuation and a nationally recognized business valuation, forensic accounting, and tax expert. In addition to serving clients with valuation and forensic accounting needs, she leads Adamy Valuation’s family law practice.

Her extensive experience includes serving as a trusted consultant, expert witness, mediator, and court-appointed expert. Michelle has decades of experience in the professional service areas of business valuation, forensic accounting, tax matters, determination of damages, divorce settlement structuring, litigation consulting, mergers and acquisitions, succession planning, corporate restructuring, estate planning, condemnation, accounting, and other business advisory services.

Michelle is also a nationally recognized speaker and has presented on various business valuation, forensic accounting, tax, and litigation related topics to professional organizations and groups including AICPA, ASA, ABA, AAML and Business Valuation Resources (BVR). She has testified in numerous State and Federal Courts and testified in 2016 on behalf of the AICPA at the Department of Treasury hearing in Washington D.C. related to proposed regulations under Internal Revenue Code 2704.

Michelle has authored many articles and is a contributing author to publications including Family Law Services Handbook: The Role of the Financial Expert, Financial Valuation and Models, and the Michigan Family Law Benchbook. Michelle was awarded the AICPA Forensic & Litigation Services Volunteer of the Year Award in 2008, the MICPA Women to Watch Award in 2012, and the AICPA Business Valuation Volunteer of the Year Award in 2017.


  • BA in Accounting, Michigan State University


  • Certified Public Accountant (CPA)
  • Accredited in Business Valuation (ABV)
  • Certified in Financial Forensics (CFF)


  • AICPA ABV Credential Committee, Chair
  • AICPA ABV Exam Task Force, Member and Past Chair
  • AICPA-AAML Family Law Conference, Former Member of Planning Committee
  • AICPA Forensic and Valuation Conference, Former Member of Planning Committee
  • Michigan Association of Certified Public Accountants (MICPA), Board of Directors
  • MICPA Business Valuation/Litigation Support Task Force, Member and Past Chair
  • MICPA Divorce Issues Conference 2006, Co-Chair
  • AAML Foundation Forensic & Business Valuation Division


Michelle lives in East Lansing, Michigan. She is married and has two children and two dogs. When she is not working, Michelle likes to spend her free time golfing, riding her Peloton, being with family and taking long walks listening to her favorite music. Michelle is often known to sneak off to her place in Naples, Florida when the weather gets too cold and snowy in Michigan.

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