Don’t be afraid to take a stand, and don’t be afraid to change direction when necessary.

Michael J. Rowley, CPA/ABV, CVA, CFF is a Senior Director in Herbein + Company, Inc.'s Advisory department. Mike began his career at Herbein + Company, Inc. in 1978 and prior to that spent 3 years at a national accounting firm.

Mike previously served as Managing Partner and Partner in Charge of the firm’s Management Advisory Services group.  He specializes in business valuations of closely-held businesses and litigation support engagements. He is experienced in identifying and determining the valuation approach appropriate for each valuation situation. These valuations have been in conjunction with mergers and acquisitions, buy/sell agreements, divorce proceedings, shareholder disputes, estate/gift tax and planning, split ups/spin-offs, charitable contributions, ESOP’s, fair value measurement, and intangible asset valuations. Mike has also assisted clients on succession planning matters.

Focused On

  • Manufacturing & Distribution
  • Accounting & Audit
  • Advisory
  • Business Valuation
  • Litigation Support
  • Merger and Acquisition
  • Succession Planning

Education & Certifications

  • The Pennsylvania State University – B.S. Degree in Accounting
  • Certified Public Accountant (CPA) – Commonwealth of Pennsylvania
  • Accredited in Business Valuation (ABV) – American Institute of Certified Public Accountants
  • Certified Valuation Analyst (CVA) – National Association of Certified Valuators and Analysts
  • Certified in Financial Forensics (CFF) – American Institute of Certified Public Accountants


  • Allinial Global – Board Member; Large Firm Task Force – Chairman
  • American Institute of Certified Public Accountants (AICPA) – Member
  • Berks County Community Foundation - Board of Directors
  • Berks County Workforce Development Board – Board of Directors
  • Highlands at Wyomissing - Board Member/Treasurer
  • Muhlenberg School District Foundation – Treasurer
  • National Association of Certified Valuation Analysts – Member
  • Pennsylvania Institute of Certified Public Accountants (PICPA) – Member
  • PICPA, Reading Chapter – Member
  • Penn State Berks Business Advisory – Member
  • The Institute of Business Appraisers, Inc. – Member