Justin M. Hayes, CPA, CGMA



Justin Hayes is a director in Katz, Sapper & Miller’s Audit and Assurance Services Group. Justin’s primary responsibilities include auditing and reviewing financial statements, as well as advising clients on accounting, reporting, compliance, and internal control-related matters. He is also involved in the preparation of financial statements. Justin is a member of the firm’s Manufacturing and Distribution and ESOP Services Groups.

Justin has worked in public accounting since 2007 and has experience in a number of industries. His main areas of focus are manufacturing and distribution, professional services, and professional sports.


Justin received both a Bachelor of Science degree in accounting (cum laude) and a Master of Accountancy degree from Ball State University. He has also earned the Chartered Global Management Accountant® designation.


Justin is a member of the American Institute of CPAs, the Indiana CPA Society, and the Institute of Management Accountants. He serves as a member of the Indiana CPA Society’s Leadership Cabinet as well as its Diversity Advisory Council. Justin is also a member of the Ball State University Accounting Advisory Council and serves as a Miller Mentor for the Miller College of Business at Ball State. Additionally, he serves on the executive and finance committees as the treasurer of the board of directors for AYS, Inc. Justin is a graduate of Opportunity Indianapolis 2010 and Leadership Education and Development (LEAD) 2011 with Leadership Indianapolis (formerly Lacy Leadership Association).