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  Michael 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 the Hanlin Moss Group.  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

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                                           

COMMUNITY (VOLUNTEER) AFFILIATIONS 

IACVA - Executive Manager
Nature Conservancy - Planned Giving Committing advisor
Chong Qing Trade Representative Office - Treasurer

America-China Exchange Council - Treasurer

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