Steven J. Baum

Steven J. Baum

CPA, Partner

One Liberty Plaza
165 Broadway, Floor 21
New York, NY 10006
p 212.842.7512
f  212.842.7001

Steven Baum is a partner at Friedman LLP where he contributes to projects spanning a range of industries including digital currency, emerging technology, software, telecommunications and consumer products.


Steven is a leader in the firm's Public and Private Company Assurance group, where he helps clients address issues relating to digital currency and emerging technology, and assesses the potential impact of blockchain in various scenarios and industries. Notably, Steven works with colleagues within Friedman to develop software that is among the first generation designed to ensure the accuracy of audits involving digital assets, and to build audit procedures involving a unique class of assets. He brings substantive experience to transactional engagements involving Initial Public Offerings, Regulation A Offerings, Private Placement Offerings, business acquisitions, mergers and other equity or capital raises.

Steven's expertise includes:

  • Planning, managing and overseeing private company and SEC audit engagements
  • Consulting on financial reporting compliance requirements for private and public companies
  • Advising on complex accounting transactions involving raising capital, purchasing a new business or handling infusions of equity
  • Auditing and advising companies invested in or supporting digital currencies and distributed ledger technology
  • Advising start-up technology companies on building their accounting platforms and assisting in securing capital
  • Accounting Blockchain Coalition, Member of the Audit and Accounting Working Group
  • New Jersey State Society of Certified Public Accountants
  • CPA Practice Advisor, 2019 40 Under 40 in the Accounting Profession