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About our tool
Advanced AI-driven forensic analytics
Fraud detection
Agent system to identify fraudulent patterns and anomalies using tools of fraud examination
Grounded in empirical research
Very high prediction accuracy backed by rigorous empirical research
CATO Forensic Analytics is a cutting-edge tool designed to identify misstatements in financial statements in the context of M&A transactions, including manipulation, misrepresentation, omissions and fraud.
Our platform combines forensic accounting and fraud examination techniques, financial statement analysis tools, statistical analyses, and deep knowledge of corporate finance and M&A completion mechanisms to provide misstatement and fraud detection capabilities.
Comprehensive analysis
AI-powered
Machine learning models trained on vast datasets
Risk assessment
Comprehensive assessment of areas of risk of misrepresentation
AI-powered deep dive into financial statements and due diligence reports
Rooted in empirical research
Integration of academic research for risk analysis
Integrates knowledge of experts in the fields of W&I, forensic accounting, M&A and private equity
Expert integration
PUBLIC-PRIVATE INCUBATOR
An incubator and innovation hub, partner of the Federal German Ministry for Economic Affairs.
Technology
Technology partner for secure, scalable AI and IT infrastructure solutions for high-stakes underwriting workflows.
Professional
A firm of financial and forensic accounting experts dedicated to excellence in expert testimony in complex international disputes.
ACADEMIC
A leading university in the finance sector with cutting-edge research capabilities
Strategic partnerships
We partner with professional, technology, academic and public-private institutions
We actively collaborate with leading industry experts and a range of institutions to ensure our AI forensic suite remains at the forefront of M&A risk assessment.
Heiko Ziehms is a highly experienced damages and forensic accounting expert, specializing in complex disputes. He has worked on some of the largest and most complex matters in Europe under all major arbitration forum rules with individual claims valued up to €10 billion. He holds an MBA from the Haas School of Business at UC Berkeley and a Dipl.-Kfm. degree from Otto-Friedrich-Universität Bamberg. He is a Certified Fraud Examiner and qualified as a CPA.
Marcus Porcius Cato Uticensis was a Roman statesman and Stoic philosopher with more than 30 years of experience in public finance and political leadership. His background included senior roles as Quaestor, Tribune, and Praetor in the Roman Senate, with active involvement in governing the Republic through critical civil wars and existential crises. He brought extensive expertise in financial auditing, anti-bribery legislation, and constitutional law, and was ultimately focused on defending traditional liberties.
Sönke Schwartz is a forensic accounting and transaction advisory specialist with more than 25 years of experience across several hundred M&A transactions. His expertise covers buy- and sell-side financial due diligence, purchase price adjustments, carve-outs, and closing accounts disputes. He has worked in arbitration and litigation. He holds a Dipl.-Volkswirt degree from Freie Universität Berlin and qualified as a public accountant (Wirtschaftsprüfer) and tax accountant (Steuerberater).
Oliver Kolle is an investment management and consulting professional with more than 25 years of experience in institutional real estate and investment banking. His background includes senior roles at PATRIZIA, Fortress and Merrill Lynch, with involvement in approximately €12 billion of transaction volume. He brings extensive expertise in real estate investment, transactions and capital markets, and is currently focused on AI-powered tenancy management for residential property owners.
Tomislav Aleksic supports the team as a working student and Founding Associate, with a focus on forensic analytics, M&A and financial due diligence. He is currently studying Business Administration at Frankfurt School of Finance & Management and has gained practical experience in transaction services, venture capital and M&A.
kolle@cato-fa.com
+49 151 2407 3229
+49 173 523 6895
ziehms@cato-fa.com
+44 (0) 7990 029 757
Eponym
Cato the Younger
Roman Senator
Founding Associate
Tomislav Aleksic
Frankfurt School Student
CATO Co-Founder
Sönke Schwartz
Partner Ziehms & Schwartz
Oliver Kolle
Co-Founder LeaseEase.ai
CATO Co-Founder
CATO Co-Founder
Heiko Ziehms
Partner Ziehms & Schwartz
Who we are
Expert-led technology development
Our approach
Rooted in rigorous empirical research and deep professional expertise
A rigorous data-driven approach
The application of research-based knowledge: a Bayesian approach, use of scoring models and statistical analyses.
Deep technical expertise
A comprehensive collection of detailed proprietary notes based on deep expert knowledge.
Continuous learning and improvement
Training, testing and refining the agent system.
I Knowledge base
1) Processing financial reports and financial due diligence using OCR and AI technology
2) Applying proprietary knowledge base and analyzing data through our agent system
3) Flagging risks and creating a comprehensive report based on RAG systems