Listed as a CPA in IRS public preparer records. Source: IRS PTIN FOIA extract (Feb 2026), retrieved October 23, 2026. https://www.irs.gov/pub/foia/foia-virginia-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

Susan C Roher

CPA · Daniel W. Hargrave, CPA, PC

Virginia Beach, Virginia 23452

Susan C Roher, CPA in Virginia Beach, VA

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Susan C Roher, CPA in Virginia Beach · CPA Seek