William A. Hanlin, Jr., CPA, CFE, CVA has worked in public accounting since 1969. He is a Certified Public Accountant with vast experience in tax and business matters, and is an expert at helping clients resolve tax problems with Washington State and with the IRS. Bill also assists clients with tax planning to help reduce their tax burden. He is the co-founder and managing partner of The Hanlin Moss Group, P.S.
Bill is a Certified Fraud Examiner (CFE) and has been engaged to detect, investigate and deter fraud. He also provides litigation support as an expert witness in all kinds of cases, including contract disputes, divorce, bankruptcy cases, loss-of-income cases, and partnership disputes. Since 1994 Bill has been designated as a Certified Valuation Analyst (CVA). He is one of a select group of CPAs fully qualified to value privately-held businesses. He has prepared numerous valuations for various purposes: divorce, buy/sell agreements, partnership agreements or dissolution of partnership, estate/succession planning, product loss, loss of income, and bankruptcy. Bill also teaches valuation theory all over the U.S. and helps to set the national standards for NACVA.
PROFESSIONAL AFFILIATIONS American Institute of Certified Public Accountants (AICPA) Washington Society of Certified Public Accountants (WSCPA) National Association of Certified Valuation Analysts (NACVA) Association of Certified Fraud Examiners (ACFE) American College of Forensic Examiners VOLUNTARY COMMUNITY AFFILIATIONS Boy Scouts of America (Eagle Scouts) KCTS Channel 9, Public Television Woodland Park Zoo Society Nature Conservancy
Michael B. Moss, CPA, CVA, CFE, CDFA has worked in public accounting since 1984 and is a partner of The Hanlin Moss Group. He has specialized in the tax and accounting issues of small to mid-sized businesses. He has extensive experience in helping clients purchase, operate and sell their businesses. His services include tax preparation and planning, expansion planning, budgeting, financial statement preparation, accounting system design, and resolving tax problems with the Internal Revenue Service and other governmental agencies. Michael works closely with clients on personal tax and financial planning issues. Michael is also a member of the business valuation/litigation support team at Hanlin Moss, P.S. The business valuation/litigation support team provides fraud investigation and prevention services, loss of income analysis, shareholder/ partner dispute resolution, and divorce settlement services. Michael has given testimony as an expert witness in valuation, forensic and divorce matters. He has spoken at several seminars for attorneys on business valuation issues.
As a Certified Divorce Financial Analyst, he works with attorneys and divorcing clients to help resolve the financial and tax issues relating to divorce. Michael works in both collaborative and traditional family law cases. In both instances, financial information is necessary to help clients make sound and reasonable decisions concerning the allocation of assets and the determination of maintenance and child support payments.
Michael has prepared business valuations for purposes of acquisition or sale of a business, settlement in divorce proceedings, shareholder/partner dispute resolution, and estate/gift tax purposes. Michael has completed a formal regimen of training in business valuations, attaining the designation of Certified Valuation Analyst (CVA). These courses are sponsored by the National Association of Certified Analysts (NACVA), which was organized specifically for CPA’s to provide education in the field of valuation theory, as well as to promote uniform standards of valuation when valuing closely held businesses. Michael is a member of the American Institute of Certified Public Accountants, the Washington Society of Certified Public Accountants, the National Association of Certified Valuation Analysts, the Association of Certified Fraud Examiners and the Institute for Divorce Financial Analysts. Michael is currently a board member of King County Collaborative Law.
PROFESSIONAL AFFILIATIONS
Washington State Society of CPAs
NACVA
EDUCATION Bachelors Degrees in psychology and kinesiology, UCLA
Susan Yahong Yi, CPA, CVA is a practicing CPA licensed in the State of washington. She is a Certified Valuation Analyst and works with clients on business valuation issues for various purposes, such as the buy/sell agreement, divorce, gifting and estate planning, loss of income and dissolution of partnership. She also works closely with corporate clients as well as individuals and families to help them with tax issues and general business and tax planning.
Susan has worked with many Chinese business valuation professionals to introduce international as well as the U.S. valuation theory and standards to People’s Republic of China and other Asian countries.
A specialty that Susan offers is working with immigration attorneys to assist in preparing business plans so that overseas companies can qualify for investment immigration status in the United States.
Susan began her career as a human resource specialist in Xi'an, China. She moved to the United States in 1995 and graduated from Carroll College in Helena, Montana in 1998. While in Montana she gained valuable business experience by volunteering her services with a taxpayer assistance program and later with the Montana State Legislative Audit Division.
PROFESSIONAL AFFILIATIONS Washington Society of Certified Public accountants National Association of Certified Valuation Analyst
EDUCATION Associate Degree in English from Xi'an Foreign Language University, top of her class Double Major in Accounting and Finance, Carroll College, Helena, Montana Chia Xing Scholarship
Mr. James P. Catty, CPA/ABV, CVA, CFA, CA·CBV, CFE Of Counsel to Hanlin Moss, P.S.
Mr. Catty is a graduate of Oxford University. In 1960, he began his career in the investment and security analyst fields in New York and later Toronto, and has aided many companies and investment groups in merger and acquisition transactions. He founded Corporate Valuation Services Limited in Toronto, Canada in 1979 and has completed more than 430 valuation assignments. Of these valuations nearly 50 percent of them have involved organizations that are dependent on technology. He is a prolific writer and has published many works in professional journals and magazines.
Mr. Catty created methodologies and models for valuations acceptable to the SEC, Ontario Securities Commission, all Canadian Stock Exchanges, NASDAQ and the London Stock Exchange. He is frequently called upon by international enterprises to consult on the value of technology related matters. Mr. Catty currently serves as the chairman of the board of International Association of Consultants, Valuators and Analysts.
Mr. Catty is a world leading valuator on intangible valuations. He has authored numerous books, articles and courses that are taught in the U.S., China, South Korea, Taiwan, Germany, Lebanon, and Kuwait. His specialties include: valuation reports and fairness opinions; business plans, contract due diligence, reverse takeovers.
EDUCATION
UNIVERSITY OF OXFORD
Bachelor of Arts 1957
Master of Arts 1961
ACHIEVEMENTS
"2002 Instructor of Great Distinction" Award, National Association of Certified Valuation Analysts.
PROFESSIONAL ASSOCIATION MEMBERSHIPS
International Association of Consultants, Valuators and Analysts (Chair of the Board)
American Institute of Certified Public Accountants
Canadian Institute of Chartered Accountants
Canadian Institute of Chartered Business Valuators
Canadian Society of Technical Analysts
CFA Institute
Computer Law Association
Illinois CPA Society (Business Valuation Committee 1996-1998)
Institute of Chartered Accountants of Ontario
National Association of Certified Valuation Analysts (Ideas & Technology Committee 2000 - present)
William A. Hanlin, Jr., CPA CFE CVA CFD 
Michael B. Moss, CPA, CVA, CFE, CDFA 
Susan Yahong Yi, CPA, CVA is a practicing CPA licensed in the State of washington. She is a Certified Valuation Analyst and works with clients on business valuation issues for various purposes, such as the buy/sell agreement, divorce, gifting and estate planning, loss of income and dissolution of partnership. She also works closely with corporate clients as well as individuals and families to help them with tax issues and general business and tax planning.
Mr. James P. Catty, CPA/ABV, CVA, CFA, CA·CBV, CFE