When you need someone to scrutinize your financial situation, call Kessler International we'll turn your questions into answers.

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2 It's no secret that today's highly-volatile business environment demands a high level of financial scrutiny multinational corporations have been brought down by instances of financial fraud, often perpetrated by top-level executives. Accounting errors intentional or not can mean the end of your business, and maybe even your freedom. So what can you do when faced with the possibility of financial misdeeds within your organization? Kessler International can help. While most accountants simply look at the numbers and find discrepancies, our accountants look behind the numbers, uncovering much more than meets the eye. Our skilled team of Certified Fraud Examiners, Certified Forensic Accountants, Certified Public Accountants, investigators and researchers employs a potent blend of experience, investigative skill and financial expertise to identify fraud and help your company establish secure practices. Financial fraud is very serious business, and when it comes to the future of your organization, you need all the information you can get. Kessler International is proud to provide the most authoritative and comprehensive forensic accounting services in the world, with an unbeatable level of attention and commitment. When you need someone to scrutinize your financial situation, call Kessler International we'll turn your questions into answers. SM

3 As many law enforcement agents will attest to, financial fraud can be extraordinarily difficult to detect. Funds are funneled out of company coffers in complete secrecy, and it can continue for years before someone finally takes notice, perhaps too late to catch whoever is responsible. So how can you protect your organization from thieves and fraudsters? Quite simply, you need to look closer... much closer. Unexplained drop in profits? Mysterious charges to the company account? A thousand dollars for a business dinner? If your company is losing money and you want to know why, the time is right for a forensic audit. Kessler s Fraudbusters are dedicated to identifying the minute details and unique circumstances of financial fraud that your average accountant would overlook. Our experts don t just look at the books and call it a day... they carefully examine financial records, employee backgrounds, computer data, and dozens of additional resources to pinpoint instances of misappropriation and outright fraud. Our teamwill then piece the entire puzzle together and lay it out clearly and concisely, putting you in the position to take care of business and rid your organization of financial wrongdoing. And if that s not enough, Kessler will help you implement proper systems and practices to prevent future fraudulent behavior, and stand by you as expert witnesses and consultants should you decide to pursue legal recourse. If your organization is feeling the effects of financial fraud, or if you suspect you may be at risk, Kessler International is the smart choice to expose theft and safeguard your assets.

4 As illegal sources of income proliferate throughout the world, and laws crack down on money laundering at banks and other financial institutions, criminals are constantly looking for new ways to legitimize their ill-gotten gains. Crooks often seek to launder money in "non-bank" institutions, and among the most common targets for money laundering are corporations. Unfortunately, most companies are not aware of their vulnerability and potential association to this type of crime. The professionals at Kessler International will help you uncover even the most sophisticated money laundering scheme and the perpetrators behind it. We are familiar with the red flags that indicate suspicious financial activity, and we will work diligently until the entire operation is revealed. In addition, we will help you initiate policies and procedures to keep dirty money from ever soiling your organization again. Insurance companies do their part to help people recover from life's unpredictable nature, but what happens when those who claim to be in need take advantage of the system? In short, insurance companies lose money, and the depleted revenue is eventually replaced by their paying customers. So when a claim raises red flags, a comprehensive claims audit may be the key to uncovering fraud and stopping scam artists in their tracks. Plus, it makes good financial sense. What makes a claims audit from Kessler distinct from the rest? Our investigative expertise allows us to obtain elusive information that others would likely miss, and our staff of experienced forensic accountants provides clients with a level of insight that simply can't be matched. We will delve into records, interview key individuals, perform onsite inspections, review computer data... we will go to great lengths to find the truth behind any claim. If you want the facts, Kessler is the firm to find them.

5 Many companies' funding, and even their very existence, is often dependent on their compliance with increasingly complex state and federal regulations. Compliance efforts such as the Sarbanes-Oxley Act compel businesses to spend billions attempting to bring their operations up to code. Often, the perplexing web of guidelines can be a bit overwhelming, and many companies seek assistance from outside entities that specialize in corporate compliance. Kessler has been helping businesses adhere to government regulations for years, serving a vast assortment of clientele from various industries. With our extensive knowledge and experience, we can help keep your organization in compliance. Should you be operating outside guidelines, our experts will help you develop procedures to keep your company on the right track and protect you from future government scrutiny. Fraudulent disbursements, substandard materials and labor, bribery, tax fraud, bid rigging... the list of potential financial hazards in construction projects goes on and on. But with a thorough construction project audit, you can pinpoint waste and money-draining schemes, ensure fiscal accountability, and protect yourself from similar problems down the road. While traditional audits typically result in a checklist of minor accounting issues, construction audits are unique in that they almost always result in a tangible benefit. Even small projects tend to lose a vast amount of money to unknown factors, and an audit can not only recover lost funds, but it can help prevent future losses as well, as our team analyzes internal controls and accounting methods. From planning to project completion, our team of professionals will assist you with astute consultation, expert analysis and detailed investigative auditing.

6 You may know the value of your home, car or other personal assets, but do you know the value of your business? A business valuation can prepare you for new partnerships, closures, divorce proceedings, business sales, estate planning and litigation. In fact, lenders, insurers and courts all rely on expert opinions to support business valuation claims, and a definitive assessment can be pivotal toward ensuring a sound financial future. If you're looking for a precise, comprehensive business valuation, look no further than Kessler International. Our business valuation specialists will give you more than a "best guess" estimate... they'll commence a careful examination of financial and operational data, legal documents and other pertinent information to provide you with on-target, professional results that carry rock-solid credibility. Piecing together your case can be extremely difficult... even with the help of top-notch attorneys, presenting the proper evidence and information in the right fashion may turn out to be a tougher task than you expected. You may need some outside consultation to help prepare your case, or you may need an expert witness to take the stand in court. After all, evidence alone cannot always seal a case. If you're in need of financial litigation support, Kessler has the credentials and the courtroom expertise to strengthen any case. From pre-trial investigation to concluding analysis, our staff is committed to providing valuable and discreet consultation to help you win your case. Should you need to call an expert witness, our knowledgeable and experirenced staff has expertise in a wide array of industries, making us the foremost firm to call for the confident testimony that will lend credibility to your case and help tip the legal scales in your favor.

7 At Kessler International, we have been at the forefront of the forensic auditing field for over two decades, and our staff is recognized throughout the world for their accuracy and expertise. Over the years, we have consistently provided clients from all over the globe with superlative service and results, making us the recognized leader in an increasingly crowded industry. The difference is experience, integrity and worldwide presence. Our forensic accounting staff has years of hands-on experience, superior investigative skills and the most advanced resources in the business. These qualifications are complimented by an unmatched level of integrity, allowing us to forge lasting relationships with our clients while ensuring that the quality of our work is never compromised. With offices on several continents and a network of associates that spans the entire globe, Kessler is uniquely prepared to handle inquiries anytime, anywhere. If you re in need of a forensic accountant, don t settle for anyone but the best. Kessler International is the most respected, experienced and professional forensic accounting firm in the world, and nothing means more to us than the satisfaction of our clients. That s our promise. That s The Kessler Difference.

8 World Headquarters 45 Rockefeller Plaza 20th Floor New York, NY Offices Worldwide Phone: Toll Free: Fax: Copyright 2004 by Kessler International

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