Len Friedman

Tax Partner and Valuation + Litigation Practice Chair, CPA, ABV, CBA

Len Friedman serves as the head of the firm’s Valuation Services Department and has more than 35 years of public accounting experience, including extensive fieldwork in business valuations and forensic accounting.

His forensic work extends from preparing business valuation reports in divorce matters, to stockholder disputes, estate planning and mergers and acquisitions and financial reporting — as well as serving as an expert witness in litigation cases.

Len often lectures on valuations to colleagues in the accounting profession and attorneys.

As a member of the firm’s tax department, he handles some of the firm’s largest individual and corporate clients, handling individual and corporate taxation matters, as well as international tax issues.






  • Certified Public Accountant, State of New Jersey
  • Accredited in Business Valuation (ABV)
  • Certified Business Appraiser (CBA)


  • Bachelor of Science in Accounting – Magna Cum Laude, Fairleigh Dickinson University (Madison, NJ)


  • New Jersey Society of Certified Public Accountants (NJSCPA)
  • American Institute of Certified Public Accountants (AICPA)
  • AICPA Valuation Section – Accredited in Business Valuation (ABV)
  • Institute of Business Appraisers (IBA)


  • What Buyers Look For in a Business (written with Marsha Baldinger)
  • Business Valuation: Recasting the Financial Statements
  • An Alternative Approach of Testing a Business Valuation