L. Susan Hafner, CPA
Senior Manager, Tax

“Treat every client as the most important one you have. Never make them feel they’re less than that.”

Susan joined Maner Costerisan in 2014. As a senior manager in the tax department, her duties include small business write-up and tax, individual tax, large agricultural tax planning and compliance, as well as trust and estate planning and compliance services.

Prior to joining Maner Costerisan, Susan was at McCartney & Company, PC for more than eight years. The firm merged with Maner Costerisan in December 2014. She has worked in both public and private accounting since the 1990’s.

Described by others as professional, outgoing, patient and easy to work with, Susan views herself as engaged, fearless and fun. She attributes much of her success to providing the best possible service to her clients, and always being available and sensitive to their needs. Susan was inspired to go into the field of accounting by a former employer who had nothing but the highest regard for the industry, and who encouraged her to pursue a career as a CPA.

Susan grew up in Oklahoma, then lived in Kansas City, Missouri for many years. She currently resides in DeWitt, Michigan, with her husband, Vaughn, and their two dogs and a cat. They have two children, neither of whom live locally. In her spare time, she can be found bicycling. hiking, reading, knitting or gardening.

  • Certified Public Accountant (CPA) – Michigan; Missouri
  • American Association of Certified Public Accountants (AICPA)
  • Michigan Association of Certified Public Accountants (MICPA)
    • Agricultural Task Force Committee
  • The Greater Lansing Estate Planning Council (GLEPC)
  • Park University Alumni Association
  • Park University – Bachelor of Arts in Liberal Studies (1997), Magna Cum Laude