Florian Kowalik


Florian advises domestic and international corporates and financial institutions on large-scale, cross-border internal investigations, both with respect to ongoing proceedings instigated by regulators or other authorities and in preventative internal investigations, as well as the subsequent remediation measures. 

He also advises and represents clients in commercial and corporate national and cross-border disputes before public courts. In this context, the focus of his work lies on disputes following internal investigations and investigating the facts for complex proceedings.

Florian’s expertise in particular covers investigations relating to breaches of compliance regulations, national and international accounting standards and tax-specific issues (e.g. cum/ex structures), including associated aspects of white-collar crime.


Representative matters

Advising and representing a leading international auditing firm in connection with claims for damages arising from the audit of the annual and consolidated financial statements of a globally acting payment services company in multiple jurisdictions.
Cross-border internal investigation for an international bank on tax-driven so-called cum/ex transactions and coordination of approach towards public prosecution office, tax and regulatory authorities.
Internal investigation for an international securities trading and investment bank regarding potential misconduct of UK and EU based traders, as well as advising client regarding remediation measures.
Internal investigation for multinational medical technology and healthcare group on allegations of potential accounting fraud and related issues in subsidiaries in region North America thereby closely working with the firm’s New York office.
Internal investigation for the audit committee of an international healthcare company in connection with whistleblower reports on allegations of potential accounting fraud and various serious compliance violations in Germany and Austria, as well as advising client regarding remediation measures.

Pro bono

Member of the Selection Committee of the German National Academic Foundation (Studienstiftung des deutschen Volkes)

Published Work

  • Kowalik, F. (2021) “Die hoheitliche Videoüberwachung des öffentlichen Raums zur Kriminalprävention“, LIT Verlag



Rechtsanwalt, Germany, 2021


Second State Exam, Law, Germany, 2021

Dr. iur., Ruprecht-Karls-Universität Heidelberg, Germany, 2021

Mag. iur., Ruprecht-Karls-Universität Heidelberg, Germany, 2017

First State Exam, Law, Germany, 2017

Certificate of Legal Studies, Law, King’s College London, 2013

A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.