Ronald W. Lott, Research Director

Ronald W. Lott was appointed Research Director of the Financial Accounting Standards Board (FASB) in June 2008. In this role, he is responsible for overseeing FASB research activities, including coordination with other relevant research organizations. He also directs the Conceptual Framework project and the Disclosure Framework project.

Ronald W. Lott first joined the FASB in May 1991 as a Project Manager on its research and technical activities staff. In this capacity, he worked on a number of Board projects, including those that addressed consolidations of special-purpose entities and measuring financial instruments at fair value. He also managed or co-managed projects on topics including derivatives and hedging, segment reporting, and income taxes. After leaving the FASB to accept a position as partner in the National Department of Accounting and Auditing of BDO Seidman, LLP, Mr. Lott rejoined the FASB staff in July 1997 as a project manager.

Prior to originally joining the FASB, Mr. Lott was senior audit manager at KPMG Peat Marwick, and technical manager for the American Institute of Certified Public Accountants.

Mr. Lott earned his BBA degree in accountancy from the University of Mississippi. He also holds a CPA certificate issued by the state of Mississippi.