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Marcin specialises in the following core areas:
- Forensic Services
- Computer Forensics
- Business Intelligence
Key experience
- Marcin led and performed 150+ corporate investigations, FCPA investigations/ remediation projects, business intelligence assignments in Poland and other Central & Eastern Europe and in the Baltics.
- Specialised in computer forensics tools used to secure, recover deleted data and identify relevant electronic evidence (e.g. with a use of globally recognised software – EnCase Forensic) and visual data analysis tools to present graphically corporate and personal relationships between individuals and entities (I2 Analyst Notebook/ iBase).
- Performed numerous business intelligence assignments based on publicly available sources of information, investigating conflict of interest situations, connections to Politically Exposed Persons (PEP's) or tracing assets of entities or individuals.
- Responsible for the development and delivery of special training for the Polish police unit dealing with organised crime (Central Investigation Bureau) on methodology of forensic reviews and detection of economic crime.
- Supported clients in commercial disputes by preparing expert witness reports and critiques of other experts' opinions prepared for arbitration tribunals and for the Polish courts of law. Testified as a witness of fact in numerous labour and criminal court cases resulting from completed investigations.
- Led or participated in 50+ financial due diligence reviews prepared in relation to privatisations and acquisitions. Worked primarily for international clients seeking to acquire Polish entities.
- Participated in statutory audit of financial statement of Polish companies prepared in line with Polish Accounting Regulations or International Accounting Standards.
Selected projects
- Forensic review commissioned by a large manufacturing company regarding irregularities in the course of an investment project worth PLN hundreds million. Suspicions related to a collusion between vendors and client's staff responsible for selection of vendors. As a result of the work performed, client terminated co-operation with dishonest vendor and disciplinary dismissed employees responsible for the fraud.
- Forensic review commissioned by a financial institution regarding irregularities in the course of an IT implementation project worth approximately PLN 100 million (EUR 25 million). Due to improper selection of system integrator, the implementation of system was unsuccessful and a dispute against IT company ended in court. The results of the work performed were used in the court proceedings to prove that the IT company had no declared experience and obtained the contract dishonestly.
- Forensic review commissioned by headquarters of international trading group regarding irregularities in the course of signing a long-term trading agreement between the HQ and an independent Polish distributor. In the process of negotiations of the agreement, the Group's interests were represented by a CEO of Polish group company, who appeared to be informally related to the distributor. The key evidence for proving CEO's conflict of interest were among deleted data recovered from CEO's computer.
- A research project commissioned by a Polish law firm representing a foreign entity intending to sue a large Polish developer. The objective of the work was to identify all subsidiaries of the developer and to identify their key assets (real estate properties), in order to secure them as a part of interim measures.
- Project commissioned by a company facing penal-tax proceedings regarding alleged irregularities in the VAT settlements for the amount of dozens of PLN millions. The work performed was aimed to review electronic correspondence of former employees involved in the alleged irregularities to identify evidence useful to defend the company's tax position. As a result of the work performed, some charges of the fiscal authorities were discharged.
- Forensic review commissioned by a new capital investor in a FMCG distribution company. The allegations related to misreporting of financial results of the company by its senior management just before the acquisition, which resulted in an overstatement of the company value and caused material loss to the investor. As a result of the work performed, the investor filed a lawsuit against the sellers for a breach of representations regarding financial position of sold company and also notified police about illegal activities of the management .
- Project commissioned by a client accused for a breach of representations regarding financial position of company being sold. The work performed was aimed to challenge a loss estimation report prepared by an expert witness of the opposing party. As a result of methodological errors and inconsistencies identified in the expert's report, the value of the claim was significantly reduced and finally the parties settled out of court.
Professional qualifications
CFE – Certified Fraud Examiner
Association of Certified Fraud Examiners (ACFE), USA
FCCA
Fellow of the Association of Chartered Certified Accountants (ACCA), UK
Master of Arts Degree
Finance and Banking, Warsaw School of Economics, Poland
Languages
Polish – native, English – fluent, Russian – basic
