Khosrow Lotfizadeh, Partner, graduated in the field of accounting from Allameh Tabataba’i University. He has 28 years of auditing experience in Audit Organization and is one of the founders of Andishgaran Pouya Audit Firm (CPAs). He is also one of the first Iranian CPA members and a Judiciary Official Expert in audit & accounting field. Additionally he is member of Iranian Accounting Association and Institute of Iranian Internal Auditors and a IACPA representative in Isfahan province for tax disputes committee. He has been lecturing in various universities in audit and accountancy fields for 17 years.