Clay Locke graduated from the University of South Dakota in December of 1982 with a Master’s degree in Professional Accountancy. His Bachelor of Science degree in Finance is from the University of Wyoming.

Clay joined the firm in January of 1983. Today, he serves as a Tax Manager, specializing in individual and business tax preparation. He also fills the role of IT Manager, specializing in computer software support. Clay is a member of the South Dakota CPA Society (SDCPA) and the American Institute of CPAs (AICPA).