Steven has over 15 years of public accounting experience across various industries, including retail, consumer products, contract manufacturing, semiconductor manufacturing and technology. His clients have ranged in size from the pre-revenue development stage to those with over $30 billion in revenue, including entities with significant international operations. He is highly experienced in planning and performing integrated audits under the guidance of the Public Company Accounting Oversight Board (PCAOB) audit standards and has worked with the PCAOB and the firm as part of its annual inspection process. Prior to his involvement in audit services, Steven was a member of RSM's technical accounting consultation practice where he focused on assisting his clients with transition to the new revenue recognition and lease accounting rules, variable interest entity analysis, impairment analyses, business combination accounting and carve out financial statements. He also focused on capital markets transaction work and is experienced with the process for a company to go public via either the traditional IPO or deSPAC pathway. Steven is proficient in the technical accounting requirements of business combinations, goodwill and long lived asset impairment, carve-out financial statements, variable interest entities, debt extinguishments and modifications, stock-based compensation, and segment reporting. His experience with SEC registrants includes compliance with Sarbanes-Oxley (SOX) 404 and 2013 COSO requirements. He has also served as a leader in talent development, including serving on national recruiting and learning delivery teams. Prior to joining RSM, Steven spent over seven years in the audit practice with a Big Four firm in San Francisco and San Jose, California. Steven primarily audited large, publicly traded companies.