Dave Raeck, CPA
Director, Principal, Audit

“Fulfilling client needs is my top priority and is the key to their financial success. I also work to exceed client expectations, which is accomplished by providing timely, comprehensive services.”

Dave serves as vice president of the firm, he is leader of the Employee Benefit Plan niche, and a member of the Education and Affordable Housing niches. In his current role, Dave provides comprehensive employee benefit plan audits to schools, affordable housing organizations and nonprofits. He is also heavily involved with the audits of county health plans, which consist of approximately 15 nonprofit organizations in Michigan that provide healthcare services to indigents and the working poor.

Dave began his career in 1982 at Farm Credit System where he was responsible for providing accounting and tax services to farmers and other agricultural entities. His current and previous roles have given him the necessary experience to assist his clients with a broad range of technical and strategic issues. In one instance, he computed a break-even analysis for a struggling client and adjusted their work-flow, enabling their business to become profitable in just three months.

Beyond the expertise he offers his clients, Dave often shares his specialization with various industry and community organizations. Most recently, he presented on “Footnote Preparation for Schools” at a Michigan School Business Officials (MSBO) Conference. In addition, he has written an article on the “Pension Protection Act” for the Greater Lansing Business Monthly magazine and has presented at several break-out seminars for the Michigan Association of Certified Public Accountants (MICPA).

Dave was inspired to pursue an accounting career during his bookkeeping classes in high school. Specifically, he enjoyed when debits and credits balanced and everything tied together. Dave attributes his professional success to providing clients with timely service and providing Maner Costerisan’s staff with the necessary training and tools to help clients succeed.

Dave was born and raised in Bay City, Michigan and currently lives in DeWitt with his wife, Susan. Together they have two children.  In his free time, Dave enjoys hunting and fishing.


Certified Public Accountant (CPA) – Michigan

  • American Institute of Certified Public Accountants (AICPA)
  • Michigan Association of Certified Public Accountants (MICPA)
    • Vice-chair, Employee Benefit Task Force
  • Michigan School Business Officials (MSBO)
  • Central Michigan School Business Association
  • Central Michigan University Alumni Association, Mid-Michigan Chapter
  • Central Michigan University – Bachelor of Arts, Accounting (1982), summa cum laude
  • Delta Community College – Associate’s degree (1980)
Honors and Achievements
  • Ernst and Whiney Accounting Achievement Award, Central Michigan University