Our Partners

William A. Hanlin, Jr., CPA, ICVS, CFE, CFD

Tel: 206-623-3200

Fax: 206-623-3222

Email: bill@hanlinmossyi.com

Susan Yahong Yi, CPA, ICVS
Robert C. Brackett,

Kyoko Yoshimi,

Tel: 206-623-3200
Fax: 206-623-3222
Email: susan@hanlinmossyi.com

Tel: 206-623-3200
Fax: 206-623-3222
Email: kyokoy@hanlinmossyi.com

Tel: 206-623-3200
Fax: 206-623-3222
Email: BobB@hanlinmossyi.com

Of Counsel

James Catty,

J. Richard Claywell

William A. Hanlin, Jr., CPA, ICVS, CFE, CFD

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, 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.
Bill is the current President of International Certified Valuation Specialists (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.


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


Boy Scouts of America (Eagle Scouts)
KCTS Channel 9, Public Television
Woodland Park Zoo Society
Nature Conservancy


Susan Yahong Yi, CPA, ICVS

Yahong Susan Yi 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 IACVS’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.



  • International Certified Valuation Specialists – Vice-President of Asian Affairs (2011 – present); Executive Manager (2006-2011)

  • Value Examiner (professional valuation magazine) – Editorial Board Member (2006-2010)

  • Washington Society of Certified Public accountants

  • National Association of Certified Valuation Analysts



  • Chong Qing Trade Representative Office – Treasurer

  • America-China Exchange Council – Treasurer



Associate Degree in English from Xi’an Foreign Language University
Double Major in Accounting and Finance, Carroll College, Helena, Montana

Robert C. Brackett, CPA, ICVS, CVA, CGMA

Robert C. Brackett, CPA, CVA, ICVS, MM, CGMA, is a partner at Hanlin Moss Yi, P.S. As a respected member of the profession, Mr. Brackett is active in professional organizations that provide training and standards-setting for Certified Public Accountants who perform business valuations. At the Illinois CPA Society, he served on various business valuation-related committees. Mr. Brackett served on the National Association of Certified Valuators and Analysts’ (NACVA) Executive Advisory Board until 1996 when he was elected to chair the newly established Membership Board. He is now a past chairman of that Membership Board. Mr. Brackett also served on NACVA’s Standards Committee from its inception until 2016. Mr. Brackett is a founding member and instructor at the International Association of Consultants Valuators and Analysts (IACVA), a Canadian non-profit association that trains, certifies, and helps establish professional associations for business valuators in over 50 countries.


Mr. Brackett has authored and taught courses in business valuation theory and practice through the Illinois CPA Foundation, the American Institute of CPAs, IACVA, and NACVA. Mr. Brackett’s professional credentials include: a Certificate of Educational Achievement in Business Valuations from the Illinois CPA Society, and the American Institute of Certified Public Accountants; as well as the Certified Valuation Analyst designation awarded by NACVA and the International Certified Valuation Specialist designation awarded by IACVA. He also maintains his CPA license, and has been awarded the Chartered Global Management Accountant (CGMA) designation by the AICPA.


Mr. Brackett is a member of the following organizations:

  • International Association of Consultants Valuators and Analysts

  • American Institute of Certified Public Accountants

  • Illinois CPA Society

  • Massachusetts Society of CPAs

  • National Association of Certified Valuators and Analysts

  • Institute of Industrial and Systems Engineers

  • Florida Institute of Certified Public Accountants


Mr. Brackett conducts seminars on valuations and ownership issues for many professional associations and business groups; and writes articles for monthly trade publications.


In May of 1999, Mr. Brackett received the “Member Emeritus” award from NACVA. This designation has only been awarded four times by NACVA in over 20 years of existence. The award reads in part: This award is given to honor you for contributions to the Association of evolutionary significance…. NACVA is deeply indebted and wishes to endear you to the Association forever by presenting you this prestigious award which comes with lifetime membership to the Association.


Mr. Brackett’s background, prior to focusing on business valuation, includes 10 years of general business consulting, 5 years as an operating nuclear engineer, an undergraduate degree in industrial engineering, and an MBA. He is also a retired Captain in the U.S. Navy Reserves and served in local community emergency planning and response for 15 years.

Kyoko Yoshimi, CPA

Kyoko Yoshimi was born and educated in Japan and started her professional career in financing industry in Japan. After several years of working for International banks and European mutual company in Tokyo, she came to the U.S.A. with a high hope of expanding her international career and achieving professional success. She originally passed CPA examination in the State of Hawaii. She is currently a practicing CPA licensed in the State of Washington.


Kyoko understands international trade and taxation and her technical knowledge backed up by her own experience of working with oversea clients is her strength. She, as an accountant, is confident with assisting small to mid-size businesses especially at their start-up stages. She is capable of effectively providing consultation on the solid accounting system and environment. She has hands on experience of accounting software, which is greatly helpful to small business clients.


Knowing Japanese business culture and her ability to be able to speak Japanese are also her plus. She has been providing bookkeeping and tax services to small Japanese business clients and preparing local and Federal tax returns since 2007. The industries her Japanese clients vary from bio tech to retail.


Bio tech, CRO (contract research organizations), food processing and manufacturing, retail


Cascade Neighborhood Council - Treasurer


Business Administration, Aoyama Gakuin University in Tokyo
Taxation, audit and other CPA examination preparation classes, Montana State University



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 and 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


Professional Designations

Chartered Professional Accountant - Ontario    1960

Chartered Financial Analyst – International    1965

Chartered 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


U.S. Army – January 1969 to August 1971, served as a medic in Viet Nam from November 1969 to August 1971.

Bookkeeper, Malone Company, Texas City, Texas, 14 subsidiaries 1974 to 1976

Controller, Sealcraft Operators, Galveston Texas, 13 subsidiaries, Public company, 1976 to 1979

Scott and Faldyn, Pasadena Texas, CPA Firm, Taxes and audit. 1979 to 1981

Controller, Malone Company, Texas City, 1981 to 1984

Claywell & Rush, CPA firm, 1984 to 1988

Claywell 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



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 Member Award, May 1995

Honored as Outgoing 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 Businesses 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.





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