finansus@finansus.pl PL·EN·UK

Partners

Two experts, one firm. We combine the academic knowledge of the Department of Accounting at the University of Łódź with the daily practice of audit, accounting and advisory.

The partners of FINANSUS — Dr Jacek Kalinowski and Monika Kalinowska
Partner

dr Jacek Kalinowski

PhD in economicsAuthor of the drafts of National Accounting Standards No. 3 and No. 8Court expert witnessScholarship holder, University of Texas at AustinFormer examiner, Polish Chamber of Statutory Auditors

He holds a PhD in economics and is an academic at the Department of Accounting, Faculty of Management, University of Łódź. At FINANSUS he is responsible for financial and accounting advisory, expert witness opinions, valuations and the firm's proprietary spreadsheets.

An expert of the Accounting Standards Committee at the Polish Ministry of Finance — author of the draft of National Accounting Standard No. 3, "Construction services in progress" (2006, updated 2009 and 2018), and of the draft of National Accounting Standard No. 8, "Real estate development activity" (2012, updated 2018). A court-appointed expert witness in accounting and taxation.

He specialises in accounting for long-term contracts, cost management in the construction, healthcare and higher education sectors, aligning financial statements with IAS/IFRS, and the interplay between tax regulations and accounting. An experienced trainer and lecturer, he has authored or co-authored more than a dozen books and dozens of articles on accounting — including a monograph on the use of artificial intelligence in accounting (2025). He held a scholarship at the University of Texas at Austin. In the past, he served as an examiner of the Examination Board of the Polish National Chamber of Statutory Auditors (subject: financial accounting).

Selected books (in Polish)

  • Kalinowski J. (2012), Kontrakty długoterminowe w praktyce, SKwP ZG, Warszawa
  • Kalinowski J. (2010), Zarządzanie kosztami projektów długoterminowych, Wydawnictwo Biblioteka, Łódź
  • Kalinowska M., Kalinowski J., Miłek T., Turzyński M. (red. Kalinowski J.) (2009), Uproszczone formy ewidencji podatkowych, CCAiE, Łódź
  • Kalinowski J. (2007), Kompendium wiedzy o Krajowym Standardzie Rachunkowości nr 3 „Niezakończone usługi budowlane", Difin, Warszawa
  • Sobańska I., Czajor P., Kalinowski J., Michalak J. (red. Sobańska I.) (2006), Rachunkowość w przedsiębiorstwie budowlanym, Difin, Warszawa
  • Sobańska I., Czajor P., Kalinowski J. (red. Sobańska I.) (2004), Kontrakty długoterminowe, Difin, Warszawa
  • Kalinowski J., Turzyński M. (2002), Ustawa o rachunkowości — komentarz porównawczy, Dom Wydawniczy ABC, Warszawa
Partner

Monika Kalinowska

CIA — Certified Internal Auditor (IIA)Internal auditor — Ministry of Finance state examinationMinistry of Finance accounting certificateISO 9001 auditorISO 27001 auditorIIA Quality Assessment

An internationally licensed internal auditor — she holds the CIA (Certified Internal Auditor) designation awarded by The Institute of Internal Auditors, the Polish state internal auditor qualification (Ministry of Finance examination) and the Ministry of Finance accounting certificate. At FINANSUS she is responsible for keeping books of account, payroll and HR, and internal audit services.

For nearly twenty years she has carried out internal audits in public finance sector entities and companies — from research institutes and hospitals to public offices and capital groups. An auditor of ISO 9001 quality management and ISO 27001 information security management systems, qualified by the IIA to perform external quality assessments of internal audit functions (Internal Audit Quality Assessment). A consultant on implementing management control in public finance sector entities.

A graduate of the Faculty of Economics and Sociology at the University of Łódź (Finance and Banking, specialising in tax strategies) and of postgraduate studies in accounting and financial management and in tax law at the same university. A trainer and lecturer in audit and payroll systems, including on postgraduate programmes at the Faculty of Management, University of Łódź. She continually develops her expertise — most recently in ESG, cybersecurity and applications of artificial intelligence.

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