Sue Merriman BBS(Acc); CA; IOD Partner


Westpower Group - Local Power Lines Company

NZCA Limited - Chairperson


I was born and grew up in Greymouth.  Dad was an electrician and later a mine manager.   Mum had various office roles including at Grey High School. The Coast is a great place to grow up and as a result values such as hard work, self reliance and integrity are part of who I am. I had some time in Waikato and Southland and eventually returned home  to the West Coast with my husband and family.  I love the West Coast and the opportunities we have here.

I graduated with a BBS (Acc) and am a Chartered Accountant.  At the time I was working for Marshall & Heaphy and the opportunity arose to purchase the business from the original partners.  The business was then employing two people and I have enjoyed the journey of growing the team to now a much larger and skilled team  whilst working with clients to grow and develop their businesses.  I love learning and this is reflected in both the growth of Marshall & Heaphy and the training we do with our team.  It is a big part of how I work  for the organisations I am involved with.

I have been a Director on many Companies and am currently a Director of the Westpower (Lines Business) Group and NZ CA of which I am Chair.  NZ CA is a national group of 30 independent Chartered Accounting  firms throughout New Zealand.  This organisation has benefitted Marshall & Heaphy and our clients by the support, sharing and comradeship it provides. Before business I worked in many different industries including retail, freighting, contracting, minerals, hospitality, tourism and legal.  This experience provides the basis of many varied discussions with clients and often I am told I am not like most accountants.

As well as having an interest in the above industries, I have a few other specialties I deal with. I love working with clients on strategic and growth opportunities and work hard to minimise tax as a result of their success.  I love a good challenge.

My husband, Wayne, is a project manager with a passion for rugby.  Our children, Kirsty, Karl and Antony, like myself, have all left the Coast for varied reasons and are now more than happy to have returned being proud to call this their home.

My mantra is continuous improvement.  I challenge myself and clients to think about this. Personally, I believe in strong, honest relationships and shared experiences.  I love to travel with family and friends and have recently been to Everest Base Camp. I am always on the look out for new ideas to bring home. Life is precious and a balance is important.  I enjoy getting outdoors and the making the most of our wonderful West Coast scenery. I look forward to working with you all to ensure you and your businesses are even more successful.


Telephone: 03 768 7186 Extn:205

Mobile: 021 942 022

Business specialisations: tourism, hospitality, professional services, contractors.

Business Services


Specialist Services


Tax Services


Meet The Team

Sue Merriman
Fergal O'Gara
Phil Dittmer

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