No One is More Passionate
About the Financial Side of the Flower.

Newly Legal and Extremely Lucrative.

As members of the Michigan Cannabis Industry Association, we’re building solid relationships across the industry, helping cannabis companies with cannabis accounting, meeting CRA compliance requirements and developing plans for future growth. We have the team and technology to provide customized services within each license category – including software solutions for vertically-integrated organizations with multiple licenses.

We brought Maner in to help with interim CFO services nearly a year ago. They quickly became an integral part of our team, helping guide the decisions made by our leadership group and ensuring goals and business strategy aren’t created in a vacuum.

Sam Usman, Jr., Pure Options

A Solid Partner for an Exploding Industry.

While cannabis may seem like a frenzied gold rush, we treat the business issues like we would any other. We invest in resources to tackle the most complex problems throughout the industry – from cannabis accounting and entity selection support to designing a buy/sell strategy, our team helps dispensaries, processors, secure transporters, and cultivators reach their goals. We know your challenges and can develop solutions to solve them.

Deep Knowledge and Experience

Strong Relationships

We Aren’t Afraid to Ask the Tough Questions

Maner Team Expert

Tim Adams, CPA, Principal, Director

A member of Maner Costerisan’s board of directors, Tim leads the firm’s Cannabis Services team, creating and fostering Maner’s specialty in the evolving and highly regulated industry. Driven by his desire to help clients by listening and offering solutions that fit their unique business challenges, Tim’s built a 34-year career on learning and mastering new skillsets – with the firm’s Cannabis focus his most recent endeavor.

In his role as the team’s leader, Tim provides tax consulting services for cultivators, labs, manufacturers, distributors and dispensaries of all sizes, consulting on mergers and acquisitions, buying and selling strategies and more. In addition, he provides IRS representation for income and sales & use tax audits.

Tim is laser-focused on understanding clients’ individual goals and building step-by-step plans to help them get there. His strong network and relationships with partners across the Cannabis industry allow him to connect clients with reputable resources, whether to assist with compliance, payroll or banking needs.

Beyond his work with clients, Tim has a passion for developing and supporting Maner staff. His team-first approach and openness to new ideas serves him well in his role, promoting growth and development from staff early in their careers and the Cannabis team alike. Tim’s expertise, combined with his natural ability for storytelling and connecting with people, have made him a tremendous asset to Maner during his three-decades-plus career at the firm.

A big fan of golf, Michigan State football and Spartan basketball, Tim has a passion for historical facts and places. Born and raised in Jackson, Mich., Tim and his wife Lori reside in Delta Township. The pair has three grown children.

Listening is a critical skill that greatly contributes to the success of our clients. I always try to listen before I speak… It helps ensure I have all the information to properly assess the client’s situation and needs, which allows me to provide practical, common sense solutions.

Years of Experience



American Institute of Certified Public Accountants (AICPA)

Michigan Association of Certified Public Accountants (MICPA)

Michigan Cannabis Industry Association

Rotary Club of Lansing

Northern Michigan University Indoor Agriculture and Plant Wellness Advisory Council


Certified Public Accountant (CPA)

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Relevant Services

Outsourced Accounting Solutions

Outsourced Accounting Solutions

Gain efficiencies and reduce stress by adding a team of experts instead of a dedicated staff.



Our team of cannabis experts has proven solutions to help your business succeed today – while building a sound strategy for the future.

401k & Qualified Retirement Planning

401k & Qualified Retirement Planning

Our experts help organizations meet federal requirements and design benefits plans that help attract and retain top talent.



Properly incorporating technology is important to every business, especially in the complex cannabis industry. Our technical knowledge and expertise can help you get the most out of your investments.

Attestation Services

Attestation Services

We can complete an independent review of your financial statements and fulfill the CRA’s Annual Financial Statement Report, ensuring your cannabis business is compliant.

Tax Planning & 280E

Tax Planning & 280E

Whether you’re a grower, retailer, provisioning center or vertically integrated, our team can develop a customized tax strategy built around your needs, while helping you avoid compliance issues.

Wealth Management

Wealth Management

Our team takes a holistic approach to your financial plan by bringing together expertise from across the firm to build a team focused entirely on helping you achieve your goals.


Years of Experience Serving the Cannabis Industry


Cannabis Clients


Dedicated Cannabis Industry Experts

Industry Insights

Info Sheet

Your Niche Is Our Specialty.

When it comes to your unique financial needs, Maner Costerisan has the experts, tools, and services to stay focused on your next move.

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