Forensic Accounting,
Litigation Support
and Advisory Services
for Law Firms
F
or more than 40 years, J. Allen Kosowsky has provided
accounting and advisory services to domestic and
international law firms, supporting a broad range of
transactions and litigation matters. Our clients span the
full spectrum of legal service providers, ranging from large
global firms to regional mid-sized and boutique firms. By
combining our deep understanding of law firm procedures
with accounting and industry expertise, we offer solutions
and guidance that further and assist a law firm s relationships
with its clients. Because we avoid the inefficiencies common
to larger accounting firms, we are an attractive option for law
firms seeking expert accounting and consulting services in a
responsive and cost-effective manner.
J. Allen Kosowsky, CPA, PC
Forensic Accountants and Financial Consultants
tel: 203-***-**** abo8yw@r.postjobfree.com www.forensic-cpaservices.com
www.forensic-cpaservices.com
J. Allen Kosowsky, CPA, PC Key services include:
Allen was trained as an
was founded in 1981 to provide Arbitrator by the American I Forensic Accounting
forensic accounting and business Arbitration Association and is
I Kovel Assignments
advisory services to law firms a member of its Commercial
I Expert Witness &
and public and privately-held Panel. His professional
Litigation Support
companies. Prior to establishing memberships include:
his own firm, Allen was a the American Institute of I Foreign Corrupt Practices
Principal at Ernst & Young and Certified Public Accountants, Act Matters
the Chief Operating Officer and Connecticut Society of
I Business & Intellectual
Chief Financial Officer of two Certified Public Accountants,
Property Valuation
large, privately-held companies. National Association of
I Business & Financial
Allen s leadership experience Certified Valuation Analysts,
Consulting
also includes serving as a Association of Certified Fraud
director on a variety of public Examiners and American I Federal & State Income
company boards, including Arbitration Association. Tax Services
Thor Industries, Inc., Webster
Bank, ON2 Technologies, Inc. Our professional staff is
(acquired by Google in February supplemented as needed by
2010) and three biotech venture seasoned experts including
capital funds. He has extensive investigators, former IRS
experience as a chairman and agents, financial executives,
a member of public company appraisers, investment
audit committees. Allen is a bankers, risk management
Certified Public Accountant, professionals, university
Certified Valuation Analyst, professors and technology
Certified Fraud Examiner, consultants.
and is an AICPA Accredited
Business Valuator Certified
in Financial Forensics.
www.forensic-cpaservices.com
Forensic Accounting
J. Allen Kosowsky s Forensic process. Our comprehensive Forensic accounting
Accounting practice has understanding of corporate, services include:
achieved a national reputation financial, accounting and legal I Accounting Investigations
for providing investigative issues enables quick and accurate
I Analysis of Financial Records
accounting support to law firms data analysis, reconstruction
I Bankruptcy Accounting
in a variety of federal and state of the relevant accounting,
Services
court matters, arbitration and tax and financial scenarios,
mediation proceedings. We and a thorough explanation of I False Claims Act Matters
also provide critical support to consequences. We help clients
I Investigative Accounting
defense teams in their responses avoid protracted litigation
I Internal Corporate
to inquiries and investigations and work to arm counsel with
Investigations
by regulatory authorities. Our forensic findings that present
team analyzes complex financial the strongest possible case in I IRS Matters
and accounting issues and the dispute resolution process.
I Securities Fraud and
presents findings in a manner
SEC Actions
that is credible, persuasive Providing forensic services
I White Collar Fraud
and readily understandable requires significant expertise,
by counsel, judges, jurors, and our business model ensures I Criminal Tax Matters
arbitrators, executives, and that matters are managed by
I Audit Committee Assistance
other participants involved in a seasoned professional with
contentious and investigative over 40 years experience
matters. with complicated financial,
tax and litigation analysis.
Our proven skill in evidence We deliver comprehensive
evaluation ensures our clients expert services quickly and
an accurate and highly detailed cost-effectively.
We help clients avoid protracted litigation and work to arm
counsel with forensic findings that present the strongest
possible case.
www.forensic-cpaservices.com
Kovel Assignments
A core competency of our From a bet-the-company Areas of expertise include:
practice is serving as a Kovel dispute involving Fortune 100 I Alternative Dispute Resolution
accountant in both civil and organizations to a dispute over
I Banking & Financial Services
criminal matters, assisting the dissolution of a family
Claims
lawyers in developing a case and business, an expert witness
I Bankruptcy Investigations
evaluating potential defenses. can have a profound influence
Our team has substantial on the outcome of a case. I Claims Evaluation and Defense
experience partnering with Identifying the right expert,
I Cross Examination &
some of the nation s premiere however, is often a complicated
Deposition Preparation
white collar defense teams matter. Serving as an expert
I Damages Calculations,
in criminal tax cases and witness requires not only a
Discovery and Reports
investigations. We are actively complete grasp of multi-
involved at every stage of the faceted, complex issues, but I Matrimonial Matters
litigation or investigation also requires the ability to
I Probate Matters
process, from examining and distill, clarify and communicate
I Settlement Negotiation
developing a defense against the complicated matters in
Government s case, to delivering simple, accessible and concise
expert testimony. In civil language. Our understanding
matters, we handle situations of courtroom procedure and
involving tax and financial issues the role of expert witnesses is
and are similarly experienced the result of our involvement
at offering expert testimony at in dozens of cases in state
depositions and trial. and federal courts and other
tribunals.
Whether in the trenches of a courtroom or a firm s war
room, our presentation is credible and clear, helping us
achieve the best outcome for our clients.
www.forensic-cpaservices.com
Foreign Corrupt Practices Act Matters
As the Foreign Corrupt assessment and FCPA-related Our FCPA-related support
services include the
Practices Act (FCPA) has compliance assessments. With
following:
become an enforcement priority years of investigative and
for regulators, law firms are forensic accounting experience, I Compliance Advice
encountering increased client as well as our industry and I FCPA Compliance
demand for services in FCPA- business practice knowledge, Assessments
related matters. In addition we are well positioned to work
I FCPA Investigation
to the traditional need for with law firms as they help
I Transaction Due Diligence
investigating allegations of clients assess their controls,
bribery and corruption, there determine risks, implement
is also an increased demand new procedures and investigate
in areas such as mergers current or past problems.
and acquisitions, FCPA risk
As the SEC and DOJ heighten FCPA enforcement
efforts, law firms must work swiftly and proactively
to ensure that clients with overseas operations employ
robust audit and compliance programs in order to
minimize exposure.
www.forensic-cpaservices.com
Business & Intellectual Property Valuation
While intellectual property is a Our valuation services include support for the following:
crucial business asset in today s I Buy/Sell Purchase Agreements
information-driven economy,
I Bankruptcy, Divorce or Shareholder Disputes
the World Intellectual Property
I Breach of Contract/Loss of Profits/Business Interruption
Organization has suggested that
or Destruction
standard accounting practices
may not adequately establish I FASB 141, 142 Intangible Valuation and Goodwill Impairment
the actual value of intellectual Testing, FASB 144 Testing
property rights. As a result,
I Mergers & Acquisitions
intellectual property assets are
I IRS Section 482 Analyses & Other Pricing Issues
often undervalued, insufficiently
protected and under-exploited. I Intellectual Property Valuation of Patents, Trademarks and
Other Contractual Property
Establishing the value of
I Allocation of Purchase Price Section 1060 IRC, FASB 141,
commercial and personal assets is
142, 157
essential in many legal activities
I Assessment of Financial Metrics in Valuation of Intangibles
including merger and acquisition
transactions, negotiating deal I Assessment of Useful Life of Intangibles
terms, and supporting litigation
I Calculation of Patent Infringement Damages
efforts. We bring our operational
I Identification/Valuation of Cash Flow Streams Attached
expertise and broad industry
to Intangibles
experience together with
detailed analysis of financial I Transfer Pricing Models/IRS Section 482
information to provide accurate
I Valuation of Intangibles
and objective valuations.
www.forensic-cpaservices.com
Business & Financial Consulting
Frequently, our law firm clients Specific consulting services include:
are called upon to evaluate I Business and Financial Planning
business opportunities or
I Capital Structure Review and Alternatives
assist their clients in other
I Financial Analysis and Advice
areas of strategic decision-
making. Our financial expertise I Financial, Management, Valuation, Tax and Accounting Advice
and deep experience in
I Interim CEO/CFO/COO Services
various industries including
financial services, technology,
healthcare, real estate, and
product manufacturing, among
others enable us to support
lawyers as they scrutinize and
evaluate complex financial
and market data, understand
business objectives, and craft
strategies to help clients
achieve business goals.
www.forensic-cpaservices.com
Federal & State Income Tax Services
Given the ever-changing nature advantage in working with Our tax planning and
strategic services include:
of tax regulations, we are lawyers to develop strategies
committed to supporting law that most effectively leverage I Civil Audit Representation
firms as they work proactively tax law in order to maximize
I Collection Matters
with clients to create and profit and support clients
I Delinquent Return Preparation
implement a strategic tax and objectives. We also have
compliance plan. Our knowledge significant experience dealing I Tax and Compliance Planning
of multi-industry business with the IRS in various
I Trust and Estate Planning
practices gives us a significant collection, audit and litigation
I Criminal Tax Matters
matters.
I Tax Controversies
www.forensic-cpaservices.com