Ray is the Founding Partner of the Firm, and is a 1976 graduate from Canisius College with a Bachelor of Science degree in Accounting. With over 35 years of diverse professional experience, including local and multi-national CPA firms, Ray has helped Nowicki and Company, LLP grow to be one of the top 30 firms in Western New York. In recognition for service to small businesses, New York Governor George Pataki awarded him the Small Business Advocate of the Year Award in 2005. He has served as a member of the AICPA Peer Review Board, a national standard setting body in the United States, and is regarded as a national expert in the area of ethics and quality control standards for accounting firms. He serves most of the firm clients, especially in a number of specialized areas including estate planning and trusteeship, structuring new business ventures, strategic planning and workouts, and litigation support. He is well-known for his charitable community work, including support of the Response-to-Love-Center ( an East Side Soup Kitchen and community service center).