Firm Leadership / Michael P. Manspeaker

Michael P. Manspeaker

Michael P. Manspeaker


Member of the Firm

Team Member Since 1986

Member Since 1990

19405 Emerald Square, Suite 1400
Hagerstown, MD 21742


Client Testimonials

  • The Mental Health Center of Western Maryland, Inc. has been a customer of SEK since 1993. The Mental Health Center in its early years experienced some financial challenges and with the guidance of Michael Manspeaker the Center was able to make the necessary changes. Today the center is financially healthy and we thank SEK for their many years of exceptional service.

    A Hagerstown Audit Client



Mike currently serves as an Engagement Partner for Audit and Assurance services for the firm and is a member of the Accounting & Auditing Committee. He formerly served as the firm's Director of Audit, Accounting, and Quality Control.

His over 40 years of experience includes working with manufacturing, retirement plan, construction, financial institution, and nonprofit clients. In addition, he provides clients with business and strategic planning and has experience in mergers and acquisitions, employee stock ownership plans, internal controls, and governance structures of business entities.

Mike currently serves on the American Institute of CPAs (AICPA) Accounting and Review Services Committee and the Technical Issues Committee, focusing on auditing, accounting and review services, and professional ethics standards. He is also a member of the AICPA Attestation Standards Task Force and Audits of Less Complex Entities Task Force.

His previously held professional positions include:

  • Maryland Association of Certified Public Accountants - Chair
  • AICPA Auditing Standards Board (ASB) - Member
  • PKF North America (Now Allinial Global) Accounting & Auditing Committee - Chair
  • Maryland Peer Review Committee - Chair
  • AICPA Technical Issues Committee - Zone Chair
  • AICPA Council - Member

Mike has extensive experience participating on peer review teams and consulting on quality control issues. He has served as an instructor for continuing professional education courses pertaining to accounting and auditing on the local, regional, and national levels. In 2020, Mike and the AICPA Chief Auditor presented a webcast titled COVID-19 Audit Implications


  • B.S. Accounting – University of Delaware

Professional Affiliations

  • Certified Public Accountant – Maryland
  • Chartered Global Management Accountant
  • American Institute of CPAs
  • Maryland Association of CPAs

Community Involvement

  • Kiwanis Club of Hagerstown – Key Club Advisor

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