The Swell CPA.

CPA Rusty Roy has 38 years experience in fullservice aceounting firms providing audit, tax and consulting services to individuals and closely held busiiiesses. Hid he's the president and managing shareht 'Her of O'Connor CPAs, Inc. in Paso Robles. But he has even more (perience ridnig big blue, since he's been a surfer and In AV paddle boarder l'or num. than 30 yearsdit up with Rusty in between swells 1.0 learn more about this master of the sea ... and spreadsheets.

How did you get into surfing?

In 1963 family Filmed to Hermosa Beach Los Angeles South Bay) front New rcl been an alpine ski racer and Was immediately attracted to riding waves.

What wave did you grow up surfing?

My family lived in Hawaii from 1964 to 1971. We lived on the Big Island. Nlatii and Oahu. On the Big Island I surfed mostly. at Honolfl near Hilo. On Maui my regular spots were Oluwalu and the Lahaina breakwater. I also had a rnemorahlt session at Honolua Bav In a big north swell. On Oahu I surk'd mostly. on the south shore at Ala Moana. Kaisers and Number 3s.

Do you ride a long or short board?

I'm a lung boarder.

Where is your favorite spot to surf?

Anywhere on Maui, the alilurnia entral Coast where I live I and 'Hollister Ranch in Santa Barbara County.

What type of waves do you ride?

Anything l'rum tiikle biters to triple overhead. I prefer reel and point breaks. but I'll surf beach break too.

What is the heaviest wave you've surfed?

I had a session at Backvards at Sunset Beach on Oahu iliamcked me pretty good. I was surf sailing riding small windsurfers in the Surf in a 10- to 1240 usUril The biggest waves I've ridden are at Killers here on the central coast. lye paddle surfed there the last couple of winters in 15-16ot to triple-overhead waves. That's about the nmst I can hold my breath when I crash!

Any shark encounters?

I've seen sharks in Hawaii and here. They don't bite mc, and I don't bitethem

What are your thoughts about the latest paddle board craze?

Two things: First. it's a very high level of. surfing. Regular surfing skills transfer. but there's a lot to learn almut handling the buard and paddle. Standing up in a seaway on a surfboard is tricky. Iwas cxhausted after standing up for only two minutes my first time in the surf. But the paddle gives you more speed and balance so that you catch waves sooner, and ride them farther. You also can cover a Ion olg, rouncl with a paddle; I average i little more than three miles paddling every SUIT session.

Second, we...