Michael Gardner has over two decades of experience in tax and finance, currently serving as Vice President of Rio Tinto America and Head of US and Global Indirect Tax since April 2006. Previous roles at Rio Tinto include positions such as US Tax Leader and Vice President of Taxes for the Americas. Prior to joining Rio Tinto, Michael Gardner worked at Ernst & Young as a Senior Manager and at Andersen as a Manager. Michael Gardner holds a Master's degree in Accounting from Brigham Young University, earned between 1990 and 1997.