CPA, CFO and MPH.

• Position: Finalentry - Interview

CPA Mike Ray has the pedal to the metal professionally and personally. Before joining California Casually Management Company; where ho is senior vice president, CFQ and treasurer, Mike spent seven years within (he properly and casualty insurance audit practice of PriccwaterhouseCoopcrs. But when he's not crunching numbers al his desk, he's burning rubber doing what is known as "tracking." California CPA wanted to learn more about this fast-paced hobby and the CPA behind the wheel.

[ILLUSTRATION OMITTED]

Explain "tracking."

For me, tracking is an opportunity to join fellow enthusiasts and explore the high-performance capabilities of my streetcar on a world-class track. Typically, an instructor will ride shotgun and coach me throughout the day. My locus is on driver education and safely. Prior to each 25-niinule session. I make a plan with my instructor to work on certain areas of the track where I can experiment with higher-spark braking lataer, modifying turn-in, etc.

Where did you get your need for speed?

Subsequent to my mow from the Midwest to California, I acquired a Honda Nighthawk. As soon as I experienced many low-gear, high-RPM sprints, there was no going back. My motorcycle was my sole means of transportation for four years.

The irony is thick: an amateur race car driver working for an auto and casualty insurance company. Have you had any nasty crashes?

Thankfully, both my car and I have avoided injury; However, during my last event at Infineon Raceway. I made a typical rookie mistake. I was traveling too fast, turning and running out of track. I panicked briefly and lilted my foot off the throttle, which caused the car to get light. Once I felt the back-end cut loose, I immediately reapplied the accelerator, looked down the track for an abundance of black pavement and avoided a nasty crash.

Best car you've raced?

For the track events that I participate in, the term "race" has negative implications with driving event sponsors and my wife. For those who cheek their ego at the gate and drive responsibly they are rewarded with an exhilarating experience. So, back to your question: I've only (racked in my Audi RS4. It's equipped with after-market suspension, brakes, exhaust and tires. As my skills develop, ifs likely that I'll purchase a...