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Dan Ray is a seasoned professional with extensive experience in both law and accounting. Since October 1995, Dan Ray has served as a Partner at Hemming Morse LLP, following a distinguished career as a Special Agent with the FBI from July 1982 to October 1990. Dan Ray holds a Bachelor of Science degree in Business/Accounting from Towson University, where studies occurred from 1975 to 1978, and also attended Frostburg State University from 1976 to 1977 for further business education. Dan Ray's foundational education includes completion of studies at Woodlawn High School from 1972 to 1974.