Ray is a partner and manages the firm's assurance services and technology departments. He has published articles on public financing and has assisted financial institutions in evaluating funding requests. Ray's commitment to remain current on financing issues, in addition to his experience with numerous clients in a variety of industries, has helped him place Tanner LC at the forefront of financial consulting. He has served as the team captain on several peer review teams established to review the quality control procedures of other accounting firms. He has served as an expert witness in several court cases on accounting and related matters.

Ray is a member of the American Institute of Certified Public Accountants, the Utah Association of Certified Public Accountants, and the Utah Bar Securities Advisory Committee. He has served as the chairman of the Sarbanes-Oxley Task force for PKF North American Network and as the chairman of the Public Issues Task Force, the Accounting and Auditing Technical Assistance Committee and the Strategic Planning Committee for the Utah Association of CPA’s.

Very involved with community service, Ray has served on the board of directors and as a chairman of the Youth Services Committee for the Northern Utah County Kiwanis Club, a coach for youth athletic teams, and district vice chairman for the Boy Scouts of America. He also enjoys activities with his family, tennis, and fishing.