Steven Heumann

About Steven Heumann

I sit on the FEI Board of the New Jersey Chapter. Significant experience in initial public offerings, transitioning companies from private to SEC ready, acquisitions (full cycle), advance revenue recognition ASC 605, ASC 985 and ASC 606, which includes SaaS product offerings, derivative based capital structures and IFRS. Experience also includes controllership, sales operational support, international operations liaison, SEC reporting and S-X/S-K compliance, project management, treasury, budget, operational improvements, Sarbanes-Oxley compliance and stock-based compensation. Experience working in Telecommunications, Computer Software, Life Sciences, Medical Devices and Media industries I was hired to lead and manage ORBCOMM through a IPO which was declared effective in November 2006 raising $100 million and subsequently raising another $95 million in May2007 in a follow on offering. In addition, I created an accounting and financial reporting infrastructure that was non-existent prior to being hired which allowed ORBCOMM a private company’s reporting structure to handle public-level financial reporting. Summary of transactions:December 2014 $141 million acquisition.(Private Equity)November 2014 $21 million acquisition.(Private Equity)October 2014 $1.3 billion acquisition.(Private Equity)March 2014 $29 million foreign acquisition. January 2014 $38 million equity public offering. October 2013 $2 million acquisition. April 2013 2 acquisitions for approximately $10 million.January 2013 $45 million debt private placement.January 2012 $6 million acquisition. May 2011 $18 million acquisition. May 2007 $95 million follow on offering to the IPO.November 2006 $100 million IPO

Experience

1. Director in the Technical Accounting Advisory Services Practice

   EisnerAmper

   Apr 2017 — Present

   Director in EisnerAmper’s Technical Accounting Advisory Services (TAAS) practice assisting companies with technical accounting issues including:• Implementation of new accounting standards and updates (e.g, revenue recognition, leasing, etc.)• Initial public offerings (IPO) • Debt and equity offerings• Business combinations and asset acquisitions• Debt and equity restructurings• US GAAP and IFRS technical matters including IFRS conversions• SEC reporting considerations

Skills

• Risk Management
• Sec Filings
• Start-Ups
• Stock-Based Compensation
• Initial Public Offerings
• Financial Planning
• Accounting
• Financial Analysis
• Strategy
• Us Gaap
• Analysis
• Sarbanes-Oxley
• Internal Audit
• Financial Modeling
• Forecasting
• Managerial Finance
• Valuation
• Management
• Gaap
• Financial Reporting
• Software as a Service (Saas)
• Ipo
• Sarbanes-Oxley Act
• Internal Controls
• Treasury
• Business Process Improvement
• Due Diligence
• Auditing
• Business Strategy
• Budgets
• Finance
• Tax
• Strategic Planning
• Streamlining Operations
• Executive Management
• Sec Reporting
• Business Planning
• Revenue Recognition
• Interest Rate Derivatives
• Corporate Finance