Listed as a CPA in IRS public preparer records. Source: IRS PTIN FOIA extract (Feb 2026), retrieved October 23, 2026. https://www.irs.gov/pub/foia/foia-south%20dakota-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

Clay Locke

CPA · Ketel Thorstenson, LLP

Rapid City, South Dakota 57701

Clay Locke, CPA in Rapid City, SD

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Clay Locke, CPA in Rapid City · CPA Seek