Kowalewski Consulting is a forensic accounting and consulting firm specializing in providing a broad range of litigation support and investigative accounting services to individuals, businesses and law firms. Service engagements include white-collar crimes, family law disputes, business-related disputes, securities and financial fraud cases, consumer fraud cases, economic damage calculations and business valuations. We further provide consultation on general business and tax matters, including business and tax planning, risk assessment, internal controls and other operational and compliance matters. At Kowalewski Consulting, we look beyond the numbers and deal with the business reality of the situation.
Litigation, Pre-Trial and Trial Consulting Services
Kate Kowalewski combines her knowledge of the legal system with her background as a forensic accountant and fraud examiner to provide a broad range of litigation and trial support services for plaintiffs or defendants. Service engagements include family law disputes, business-related disputes, personal injury claims, securities fraud cases, consumer fraud cases, economic damage calculations and business valuations.
Kowalewski Consulting provides services as an expert consultant or a testifying expert. The firm engages in all facets of the litigation process, including:
- Providing general assistance throughout the litigation process to help clients understand the facts related to the accounting and financial issues
- Conducting an initial investigation in pending or threatened litigation
- Drafting a plan of action for the accounting and financial issues
- Examining the relevant accounting and financial documentation to form a valuation of the case
- Assessing economic damages, including losses, earnings, profits and business value
- Assisting in the drafting of the financial sections of a complaint or petition
- Assisting with written discovery and depositions, including formulating what questions should be asked and determining what accounting and financial evidence should be sought
- Supporting motion practice, including reviewing portions of the briefs related to the factual allegations involved in the accounting or financial claims
- Acting as a liaison with testifying expert (depending on type of engagement)
- Rebutting the opposing expert’s report and testimony
- Assisting with pre-trial and trial issues and settlement negotiations
Investigative Accounting/ Fraud Investigation Services
Kowalewski Consulting provides businesses, not-for-profit and individuals with a broad range of investigative accounting services. Service engagements include:
- Fraud Investigations/ Fraud Examinations – Occupational fraud and abuse not only imposes enormous costs on an organization in terms of money damages but can also cost an organization in terms of damage to its reputation. When a business suspects fraudulent financial reporting or misappropriation of assets by theft, embezzlement or fraud, Kowalewski Consulting investigates to determine the existence, nature and extent of the fraud. The firm also works with clients to identify the perpetrator, investigate the methodology of the perpetrator to conceal the theft and, where possible, recover the loss.
- Fraud Risk Assessment – Even if a company does not suspect fraudulent activity, a fraud risk assessment enables a company to proactively identify and address an organization’s vulnerability to occupational fraud. Kowalewski Consulting conducts a fraud risk assessment and then works with a client to design programs to prevent, detect and deter fraud.
- Corporate Governance – Corporate Governance refers to the system by which companies are directed and controlled. It is the framework by which various stakeholders’ interests are balanced. Many view strong corporate governance practices to be a strong indicator of the health and longevity of a company. Therefore, the strength of a company’s governance practices can significantly affect its value. Kowalewski Consulting advises on a company’s corporate governance practices.
- General Consulting – Kowalewski Consulting provides general business or accounting advice.
Kowalewski Consulting is owned and operated by Kate Kowalewski, who is a Certified Public Accountant and a Certified Fraud Examiner (“CFE”). The CFE is a credential awarded by the Association of Certified Fraud Examiners and is considered to be a leader in the anti-fraud community and a specialist in the prevention, detection, deterrence and investigation of fraud.
Additionally, Ms. Kowalewski practices law as a member of the State Bar of California and is the owner and operator of Kowalewski Law. Kowalewski Law and Kowalewski Consulting are separate but affiliated business entities. Kowalewski Consulting does not practice law, nor does it provide legal advice.