Lewis M. Baum, CPA/ABV, CVA, CFE
Area of Expertise
Planning, preparation, oversight and review of business valuations, and economic damage analyses, and other litigation support services such as fraud detection and deterrence, tracing, consulting, ADR, and reviewing other expert reports
Experience
- Business valuations conducted for domestic relations, dissenting shareholder disputes, damages, transaction planning, and estate and gift tax for a broad variety of industries
- Economic damages analyses and reports for breach of contract, wrongful death, wrongful termination, and for other litigation
- Fraud detection and deterrence for asset tracing and recovery, investigation of employee, supplier and vendor fraud, diagnostic reviews, and system monitoring
- Other Public accounting experience includes planning, implementation, and completion of audit and review engagements, initial public offerings, mergers and acquisitions, and bankruptcies
- Corporate experience includes the oversight of financial reporting and the internal control systems, involvement with multiple start-up entities, drafting business plans, employee policies and procedures manual, and offering memorandums. Securing financing, raising capital, overseeing two NASD initial public offerings, conducting due diligence, as well as preparing financial projections and budgets
- Conducting numerous courses and seminars on various business valuation, litigation, fraud, and other consulting topics
Education
- Bachelor of Science degree from Syracuse University
Professional
- American Institute of Certified Public Accountants (AICPA), member
- Ohio Society of Certified Public Accountants (OSCPA), member and past chairman of the Cleveland chapter's Business Valuation and Litigation Support Committee
- National Association of Certified Valuation Analysts (NACVA), member
- Ideas and Technology Committee, member
- Recertification Committee, member
- Grading Team, past member
- Association of Certified Fraud Examiners (ACFE), member

