Dayton 937-898-3167    Sidney 937-492-0386

Certified Public Accountants

Manning & Associates CPAs, LLC is committed to professional staff development and enrichment programs. The firm provides a minimum of 40 hours of continued education per year, per professional. Professionals involved in governmental audits are required to have a minimum of 24 hours of governmental auditing and accounting continued education every two years. Specific CPE courses include:

  • Update and Tools for Auditing of HUD Assisted Properties
  • Compliance Supplemental Update Training
  • OFAC Certification
  • Non Profit Government Update
  • Township Clerk, Treasurer Update
  • Staff Workpaper Review

The professional staff consists of CPAs, CPA candidates, or individuals with college backgrounds, who have well-rounded experience in the accounting profession. We strive to train staff members to work in all areas of accounting by working closely with our seniors, managers and partners to provide a reliable audit support staff. Currently, all staff has experience in government auditing.

Manning & Associates CPAs, LLC is committed to the continued retention and hiring of qualified staff. Our staff are highly motivated individuals who participate in firm enrichment programs and flextime schedules. We feel these benefits contribute to maintaining qualified staff within the firm.

Professional staff assigned to your audit, generally are assigned for the duration of the audit contract. This enhances our audit performance and thus, will be of greater benefit to you.

Certified Public Accountants


Craig L. Steinke, CPA

Certified Public Accountant

Craig L. Steinke, CPA began his accounting career with Manning & Associates CPAs, LLC in 1996 after graduating Bluffton College with a Bachelor of Science in Accountancy.

Craig is the Manager of our tax department and assists the Partner/Members of the firm in tax research projects and preparation of individual, business, other income tax returns. He has an array of experience in Federal, multi-State and multi-city taxation.

Craig is a member of the AICPA and OSCPA.

Office: Dayton / Sidney
Dayton: (937) 898-3167
Sidney:  (937) 492-0386
Dayton: (937) 898-9202
Sidney:  (937) 492-3262
Print PDF:

Bachelor of Science in Accountancy from Bluffton College

He attends at a minimum 40 hours annually continuing professional education (CPE)
Specific CPE courses:
-AICPA National Tax Education Program
-Federal Tax Updates
-State and City Updates
-Annual Update for Compilation and Review
-Federal Fiduciary Income Tax Workshop

Certified Public Accountant, Ohio

Member of AICPA and OSCPA


Kenneth R. Wiseman, CPA

Certified Public Accountant

Kenneth R. Wiseman, CPA is a staff member of Manning & Associates CPAs, LLC. He is assigned to the tax department and assists the various Partner/Members of the Firm in tax research projects and preparation of individual and small business income tax returns.

In addition he has substantial experience in the estate, trust and gift areas of taxation. During his career he has also provided planning and support services for small to medium sized businesses dealing with Entity Choice, Operations Planning, Staff acquisition, Transaction Negotiation and Analysis, Family Succession Planning and Liquidation Planning.

His career commenced with employment by one of the “Big Eight Accounting Firms” that is now known as Deloitte. He also formed and managed his own local CPA Firm for fifteen years until it was sold in l990 at which time he went into full time consulting for primarily small and medium sized businesses. During this period he also was contracted with some public companies to provide coordination of services with and between Financial Institutions, Accounting Firms and Law Firms.

Office: Dayton
Telephone: (937) 898-3167
Fax: (937) 898-9202
Print PDF:

Bachelor of Science in Accounting from Ball State University

Attends a minimum of 40 hours annually Continuing Professional Education (CPE)

Certified Public Accountant

Member of AICPA and OSCPA

Member of the AICPA Tax Section

Member of the AICPA Financial Planning Section

Patrick C. Ioas, CPA

Certified Public Accountant

Patrick joined the firm in November 2012, as a staff accountant. He earned his BS in Accountancy from Wright State University in November 2008. He received his Ohio CPA certificate in March 2012. Patrick’s focus at the firm is in both auditing and taxation. He works with clients in a variety of industries including non-profit organizations and school districts. He is a member of the OSCPA and AICPA.

Office: Dayton
Telephone: (937) 898-3167
Fax: (937) 898-9202

Bachelor of Science in Accounting from Wright State University

Certified Public Accountant

Member of AICPA and OSCPA

Dayton Office
6105 North Dixie Drive
P.O. Box 13449
Dayton, OH 45413
Phone:      (937) 898-3167
Fax:           (937) 898-9202

Sidney Office
500 Folkerth Avenue
Sidney, OH 45365
Phone:        (937) 492-0386
Fax:             (937) 492-3262
Toll Free:   1-888-249-0494

BBBDayton Development CoalitionDayton DefenseNFIBDayton Defense