Reza Masoumzadeh, Partner, graduated from Tehran University in the field of accounting. He started auditing profession at Audit Organization in 1367 (1988) and is one of the founders of Andishgaran Pouya Audit Firm (CPAs). He is one of the first Iranian CPA and also a Judiciary Official Expert in Audit & Accounting field. Additionally he is a member of Iranian Accounting Association (IAA) and Institute of Iranian Internal Auditors. He has been lecturing in the field of accounting for more than 14 years. He achieved the first position in rating exam of the Audit Organization as senior supervisor and technical audit manager in the year 1377 (1998) and 1378 (1999) respectively.