Mr. Lotts was made partner in 2002. He is the managing partner of the firm’s audit division, providing comprehensive audits and consulting to small and mid-size not-for-profit clients, service and manufacturing clients, the leasing industry, and employee benefit plan compliance. Mr. Lotts is a member of the American Institute of Certified Public Accountants and the Illinois CPA Society. He holds a B.A. in business administration from the University of Iowa.