
OUR PARTNERS
Bill has worked in public accounting for over 36 years. 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 the IRS and with Washington State. Bill also assists clients with tax planning to help reduce their tax burden. He is the co-founder and managing partner of Hanlin Moss Yi, P.S.
Since 1994 Bill has been designated as a International Certified Valuation Specialist (ICVS). He is one of the 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. Bill is the current President of International Certified Valuation Specialist (IACVS)
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.
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 Examiner s (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
Susan Yahong Yi
CPA, ICVS
Tel: (206) 623-3200
Fax: (206) 623-3222
Email: susan@hanlinmossyi.com
Susan is a practicing CPA licensed in the State of Washington. She has 20 years of experience in the areas of accounting, taxes and business valuations. She is the lead partner in servicing Chinese clients of the firm. She is also a International Certified Valuation Specialist (ICVS) and works with clients on business valuation issues for various purposes, such as the buy/sell agreements, divorces, gifting and estate planning, loss of income and dissolution of partnership. She works closely with corporate clients as well as individuals and families to help them with tax issues and general business and tax planning.
Susan is a Chinese native and fluent in spoken and written Chinese language, she is the lead technical translator/reviewer for ICVS credentialing curriculum in Chinese. She participated in the update and revision for IAVS’s English teaching materials of Universal Fundamental and Applications, Case Study and Introduction to Intangible Valuation. She has worked with many Chinese business valuation professionals to introduce the U.S. and international valuation theory and standards to People’s Republic of China and other Asian countries.
Susan began her career as a human resource specialist in Xian, 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
International Certified Valuation Specialists - Vice President of Asian Affairs (2011 - present); Executive Manager (2006 - 2011)
Washington Society of Certified Public accountants
National Association of Certified Valuation Analysts
COMMUNITY (VOLUNTEER) AFFIATIONS
Chong Qing Trade Representative Office - Treasurer
America-China Exchange Council - Treasurer
EDUCATION
Associate Degree in English from Xi’an Foreign Language University
Double Major in Accounting and Finance, Carroll College, Helena, Montana
Of Counsel
James Catty
I
CVS, MA, CPA/ABV, CFA, CPA, CFE
CAREER EXPERIENCE
President & Principal Valuator - Corporate Valuation Services Limited
February 1988 - Present
Since incorporation in 1988, CVS, and its predecessor, Kruger Consultants Limited, have completed well over 500 valuation assignments, for an aggregate amount of more than $3 billion; of those 45% were related to organizations dependent on technology. Services offered: Valuation Reports, Fairness Opinions, Business Plans, Contract Due Diligence and Reverse Takeovers
Partner, Kruger Consultants Limited, October 1979 - September 1989
Leveraged Buyout Fund Manager in charge of seventeen transactions; all were sold at a profit based on careful purchase valuations. CVS was founded to offer the services of KCL’s Valuation Services to the Mercantile Bank (now National Bank of Canada), which had funded many of the LBO’s, as well as law firms. Left with CVS when the fund was liquidated after ten years.
From September 1985 to June 1986, Jim Catty also acted under contract as Chief Financial Officer of Needham Harper of Canada Limited, an Advertising Agency.
Director of Valuations/Merger & Acquisitions Coordinator, Deloitte Haskins & Sells, Chartered Accountants,1976-1979
Supervised valuation unit and acted as Merger & Acquisitions Coordinator in Toronto and New York. Served as a Valuation Advisor to Justice Canada Revenue Agency and as an expert witness on their behalf.
Controller, Reisman Group, 1973-1976
Family-owned entities engaged in industrial and commercial real estate development.
Special Advisor, Minister of Finance (Canada), 1971-1972
Advised the Minister with respect to: "The Financing of Business Activity in Canada,” Guaranteed Loan Legislation” and the “Re-organization of the Industrial Development Bank.”
Vice-President, Finance, Comac Communications, 1970-1971
Magazine Publishing
EDUCATION
Professional Designations
Charted Professional Accountant - Ontario (1960)
Chartered Financial Analyst - International (1965)
Charted Business Valuator Canada (1977)
Certified Public Accountant - Illinois (1995)
Certified Fraud Examiner US (1995)
Certified Valuation Specialist - International (2006)
University of Oxford
Bachelor of Arts (1957)
Master of Arts (1961)
J.Richard Claywell
CPA, ABV, ASA, CBA, ICVS, CVA, CM&AA, MAFF, CFD, ABAR, CMEA, CVGA
CAREER EXPERIENCE
U.S. Army - January 1969 to August 1971, served as a medic in Vietnam from November 1969 to August 1971.
Bookkeeper, Malone Company, Texas City, Texas, 14 subsidiaries (1974 to 1976)
Controller, Sealcraft Operators, Galveston Texas, 13 subsidiaries 1976 to 1979
Scott and Faldyn, Pasadena Texas, CPA Firm, Taxes and audit (1976 to 1979)
Controller, Malone Company, Texas City (1981 to 1984)
Claywell & Rush, CPA firm, 1984 to 1988
Calywell Dickey Rush, CPA firm (1988 to 1992)
J.Richard Claywell, CPA, CPA Firm, business valuations and litigation support, 1992 to present
All dates are approximated
ACCOMPLISHMENTS
Appointed by the Executive Advisory Board to the Government Valuation Analyst Board, May 1997 to present, (IRS Certification for Business Valuations). Supervises the accreditation and continuing education of government officials (IRS) in the business valuation field, (Chairman 1999 to 2001).
Chairman, Houston Chapter of CPA’s Litigation Support Committee (1997 - 1999)
NACVA State Chapter President (1996 to 2007)
NACVA Exam & Grading Committee (1998 to present, Chairman (1998 to 2000)
Honored as NACVA Outstanding Executive Advisory Board Member May 1997
Serves on the Certification Exam Grading Team (1995 to 2005)
Exam and Grading Committee Chair (1998 to 2000)
BS University of Houston - 1979
Valuing Business since 1985
Director of Education - International Association of Certified Valuation Analysis. Responsible for updating all educational materials and examinations for all International
Charter countries. 2008 to present
