Michelle graduated from the University of Nevada, Reno with a Bachelor of Science in Business Administration majoring in Accounting. Michelle holds the Certified Valuation Analyst (CVA) designation issued by the National Association of Certified Valuation Analysts and the Certified Public Accountant (CPA) designation issued by the Nevada State Board of Accountancy.

She is also accredited in business valuation (ABV) by the American Institute of CPAs, and is a Certified Fraud Examiner (CFE). Ms. Salazar worked for several years as a Director in a local litigation and business valuation firm where her focus was divorce litigation, expert witness testimony, business valuation preparation for a variety of purposes and forensic accounting.

Her experience includes several years as a CPA in a large Reno, Nevada based Certified Public Accounting firm where she worked in the fields of litigation support, forensic accounting, and business valuation. She supervised the audits and accounting activities for a variety of businesses including various gaming establishments.

Her familiarity with many different accounting systems provides a unique ability to understand and work through forensic and business valuation issues.

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Wally's experience spans over 30 years including several years as an FBI Agent, a Partner in the international accounting firm now known as Ernst & Young where he worked in the forensic accounting and litigation support arenas, a Shareholder in one of Reno's largest locally owned CPA firms (Muckel Anderson CPAs) where he spent considerable time in business valuation, bankruptcy and litigation related matters and five years as a Director in a local litigation and business valuation firm.

Wally has testified many times as an expert witness in business valuation cases and forensic accounting matters.

Judges have appointed him as Trustee and Special Master in Court supervised cases. He has also been appointed as Examiner by the U.S. Bankruptcy Court to perform investigative and forensic accounting tasks, with the responsibility to report back to the Court with findings.