{"id":4634,"date":"2020-08-29T18:29:44","date_gmt":"2020-08-29T16:29:44","guid":{"rendered":"https:\/\/www.gamapa.de\/michael-baum-wirtschaftspruefer-steuerberater\/"},"modified":"2025-11-06T09:33:38","modified_gmt":"2025-11-06T08:33:38","slug":"michael-baum-auditor-tax-consultant-partner","status":"publish","type":"page","link":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/","title":{"rendered":"Michael Baum"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Main fields of activity<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Audit of annual financial statements and consolidated financial statements (HGB \/ IFRS)<\/li><li>Preparation of annual financial statements and consolidated financial statements (HGB \/ IFRS)<\/li><li>Performance of financial due diligence<\/li><li>Preparation and review of international consolidation packages<\/li><li>Business management consulting &amp;nbsp;including start-up consulting<\/li><li>Data analysis of annual financial statements<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Career<\/h3>\n\n\n\n<figure class=\"wp-block-table tablist\"><table><tbody><tr><td>1994-1997 <\/td><td>Apprenticeship as a tax clerk at Sch\u00e4fer + Partner, tax consultancy and auditing firm<\/td><\/tr><tr><td>1997-2002<\/td><td>University of applied science in Dortmund \u2013 business studies<\/td><\/tr><tr><td>2002-2011<\/td><td>Assistant to Manager at Ernst &amp; Young GmbH, D\u00fcsseldorf, consultancy for medium-sized companies<\/td><\/tr><tr><td>2006<\/td><td>Appointment as a tax consultant<\/td><\/tr><tr><td>2011 <\/td><td>Appointment as a certified auditor<\/td><\/tr><tr><td>2011-2013<\/td><td>Senior Manager at Ernst &amp; Young LLP, Boston, USA, Head of the German Business Center for Auditing<\/td><\/tr><tr><td>2013-2015<\/td><td>Senior Manager at Ernst &amp; Young GmbH, D\u00fcsseldorf, consultancy for medium-sized companies<\/td><\/tr><tr><td>since 2015<\/td><td>Dr. Gantef\u00fchrer, Marquardt und Partner&nbsp;<\/td><\/tr><tr><td>since 2016<\/td><td>Managing Director at GaMa GmbH Wirtschaftspr\u00fcfungsgesellschaft<\/td><\/tr><tr><td>since 2018<\/td><td>Partner at Dr. Gantef\u00fchrer, Marquardt und Partner<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Industries<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Listed and medium-sized companies, groups of companies and start-ups<\/li><li>Services (healthcare, cleaning, temporary work and IT services)<\/li><li>Software<\/li><li>Steel and metal processing<\/li><li>Retail <\/li><li>Real estate<\/li><\/ul>\n\n\n\n\n\n<div class=\"wp-block-button zurueck\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.gamapa.de\/en\/advisors\/\">Back<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Main fields of activity Audit of annual financial statements and consolidated financial statements (HGB \/ IFRS) Preparation of annual financial statements and consolidated financial statements (HGB \/ IFRS) Performance of financial due diligence Preparation and review of international consolidation packages Business management consulting &amp;nbsp;including start-up consulting Data analysis of annual financial statements Career 1994-1997 Apprenticeship <a href=\"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/\">[\u2026]<\/a><\/p>\n","protected":false},"author":1,"featured_media":14128,"parent":5642,"menu_order":55,"comment_status":"closed","ping_status":"closed","template":"templates\/template-Profil.php","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-4634","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Michael Baum - GANTEF\u00dcHRER<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Michael Baum - GANTEF\u00dcHRER\" \/>\n<meta property=\"og:description\" content=\"Main fields of activity Audit of annual financial statements and consolidated financial statements (HGB \/ IFRS) Preparation of annual financial statements and consolidated financial statements (HGB \/ IFRS) Performance of financial due diligence Preparation and review of international consolidation packages Business management consulting &amp;nbsp;including start-up consulting Data analysis of annual financial statements Career 1994-1997 Apprenticeship [\u2026]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/\" \/>\n<meta property=\"og:site_name\" content=\"GANTEF\u00dcHRER\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-06T08:33:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"859\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/advisors\\\/michael-baum-auditor-tax-consultant-partner\\\/\",\"url\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/advisors\\\/michael-baum-auditor-tax-consultant-partner\\\/\",\"name\":\"Michael Baum - GANTEF\u00dcHRER\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/advisors\\\/michael-baum-auditor-tax-consultant-partner\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/advisors\\\/michael-baum-auditor-tax-consultant-partner\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gamapa.de\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/Baum_2.jpg\",\"datePublished\":\"2020-08-29T16:29:44+00:00\",\"dateModified\":\"2025-11-06T08:33:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/advisors\\\/michael-baum-auditor-tax-consultant-partner\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gamapa.de\\\/en\\\/advisors\\\/michael-baum-auditor-tax-consultant-partner\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/advisors\\\/michael-baum-auditor-tax-consultant-partner\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.gamapa.de\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/Baum_2.jpg\",\"contentUrl\":\"https:\\\/\\\/www.gamapa.de\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/Baum_2.jpg\",\"width\":1440,\"height\":859,\"caption\":\"Michael Baum, Dipl.-BW (FH), Wirtschaftspr\u00fcfer, Steuerberater, Partner\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/advisors\\\/michael-baum-auditor-tax-consultant-partner\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Advisors\",\"item\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/advisors\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Michael Baum\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/\",\"name\":\"GANTEF\u00dcHRER\",\"description\":\"Wirtschaftspr\u00fcfer, Steuerberater, Rechtsanw\u00e4lte\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/#organization\",\"name\":\"Gantef\u00fchrer Wirtschaftspr\u00fcfer, Steuerberater, Rechtsanw\u00e4lte\",\"url\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gamapa.de\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-Gantefuehrer.png\",\"contentUrl\":\"https:\\\/\\\/www.gamapa.de\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-Gantefuehrer.png\",\"width\":767,\"height\":156,\"caption\":\"Gantef\u00fchrer Wirtschaftspr\u00fcfer, Steuerberater, Rechtsanw\u00e4lte\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gamapa.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Michael Baum - GANTEF\u00dcHRER","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/","og_locale":"en_US","og_type":"article","og_title":"Michael Baum - GANTEF\u00dcHRER","og_description":"Main fields of activity Audit of annual financial statements and consolidated financial statements (HGB \/ IFRS) Preparation of annual financial statements and consolidated financial statements (HGB \/ IFRS) Performance of financial due diligence Preparation and review of international consolidation packages Business management consulting &amp;nbsp;including start-up consulting Data analysis of annual financial statements Career 1994-1997 Apprenticeship [\u2026]","og_url":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/","og_site_name":"GANTEF\u00dcHRER","article_modified_time":"2025-11-06T08:33:38+00:00","og_image":[{"width":1440,"height":859,"url":"https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/","url":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/","name":"Michael Baum - GANTEF\u00dcHRER","isPartOf":{"@id":"https:\/\/www.gamapa.de\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/#primaryimage"},"image":{"@id":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg","datePublished":"2020-08-29T16:29:44+00:00","dateModified":"2025-11-06T08:33:38+00:00","breadcrumb":{"@id":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/#primaryimage","url":"https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg","contentUrl":"https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg","width":1440,"height":859,"caption":"Michael Baum, Dipl.-BW (FH), Wirtschaftspr\u00fcfer, Steuerberater, Partner"},{"@type":"BreadcrumbList","@id":"https:\/\/www.gamapa.de\/en\/advisors\/michael-baum-auditor-tax-consultant-partner\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.gamapa.de\/en\/"},{"@type":"ListItem","position":2,"name":"Advisors","item":"https:\/\/www.gamapa.de\/en\/advisors\/"},{"@type":"ListItem","position":3,"name":"Michael Baum"}]},{"@type":"WebSite","@id":"https:\/\/www.gamapa.de\/en\/#website","url":"https:\/\/www.gamapa.de\/en\/","name":"GANTEF\u00dcHRER","description":"Wirtschaftspr\u00fcfer, Steuerberater, Rechtsanw\u00e4lte","publisher":{"@id":"https:\/\/www.gamapa.de\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gamapa.de\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.gamapa.de\/en\/#organization","name":"Gantef\u00fchrer Wirtschaftspr\u00fcfer, Steuerberater, Rechtsanw\u00e4lte","url":"https:\/\/www.gamapa.de\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gamapa.de\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/01\/Logo-Gantefuehrer.png","contentUrl":"https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/01\/Logo-Gantefuehrer.png","width":767,"height":156,"caption":"Gantef\u00fchrer Wirtschaftspr\u00fcfer, Steuerberater, Rechtsanw\u00e4lte"},"image":{"@id":"https:\/\/www.gamapa.de\/en\/#\/schema\/logo\/image\/"}}]}},"uagb_featured_image_src":{"full":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"thumbnail":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2-150x150.jpg",150,150,true],"medium":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2-600x358.jpg",600,358,true],"medium_large":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2-768x458.jpg",580,346,true],"large":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",580,346,false],"gs-tiny":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",50,30,false],"xl":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"xxl":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"xxxl":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"xxxxl":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"xxxxxl":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"1536x1536":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"2048x2048":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"post-thumbnail":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"twentytwenty-fullscreen":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2.jpg",1440,859,false],"theme-slug-single-post":["https:\/\/www.gamapa.de\/wp-content\/uploads\/2023\/02\/Baum_2-1440x400.jpg",1440,400,true]},"uagb_author_info":{"display_name":"linda","author_link":"https:\/\/www.gamapa.de\/en\/author\/linda\/"},"uagb_comment_info":0,"uagb_excerpt":"Main fields of activity Audit of annual financial statements and consolidated financial statements (HGB \/ IFRS) Preparation of annual financial statements and consolidated financial statements (HGB \/ IFRS) Performance of financial due diligence Preparation and review of international consolidation packages Business management consulting &amp;nbsp;including start-up consulting Data analysis of annual financial statements Career 1994-1997 Apprenticeship&hellip;","_links":{"self":[{"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/pages\/4634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/comments?post=4634"}],"version-history":[{"count":16,"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/pages\/4634\/revisions"}],"predecessor-version":[{"id":22230,"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/pages\/4634\/revisions\/22230"}],"up":[{"embeddable":true,"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/pages\/5642"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/media\/14128"}],"wp:attachment":[{"href":"https:\/\/www.gamapa.de\/en\/wp-json\/wp\/v2\/media?parent=4634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}