About Us

Intelligence and Insight with Integrity

Expert Audit Services is recognized for its knowledge and technical expertise.  We are committed to performing accurate audits while providing the detail needed to substantiate and validate our findings.  Our performance is continually commended for accuracy, time service, and exceeding California’s rigid test audit standards.   Our results have been challenged and upheld in disputes, litigation and evidentiary hearings.  We have challenged and succeeded in correcting classification assignment errors for policyholders.

We maintain our knowledge base by continuous active participation in industry training seminars, association conferences, and professional associations. Our commitment is supported by our core value of integrity.

Our founder, Kay Payer, has specific field auditing knowledge and experience gained from 25 years of working within and for the insurance industry.

Industry insiders have made the following comments regarding Ms. Payer:

  • Employs superior communication techniques, demonstrating effective listening, verbal and written communication skills
  • Anticipates customer needs and takes personal responsibility for resolving customer problems
  • Behaves ethically, honestly and with integrity in all dealings
  • Works proactively with others to get the job done
  • Has strong and extensive technical knowledge and abilities
  • Has developed positive relationships with companies she has audited on behalf of Insurance Carriers, making what could be an adversarial process into a customer-friendly procedure

Our Services


Premium Audit Services

Our technical expertise provides validation of classification codes, audits, and other technical factors that determine your insurance premium.   Expert Audit Services performs annual premium audits, as required by statute, on a regular basis for insurance companies.

Insurers are required to perform annual audits at various intervals and premium thresholds to ensure that the policy is classified properly and to measure exposures. Ms. Payer has 25 years of field auditing experience performing such audits. She has a thorough knowledge and understanding of the rules, as well as extensive experience in their applications on annual audits.

Ms. Payer is often called upon to assist in classification assignment and exposure measurement on large, complex cases and disputed audits.  She is an excellent resource for the performance of preliminary service audits.  Her Test Audit results are outstanding – less than 1% in a standard that considers anything less than 10% acceptable. Ms. Payer’s work is detailed, thorough and well-documented.  Her findings stand for themselves in the report she provides.


Consulting Services

Honest errors and mistakes create higher premiums. Many situations require an independent auditor to review the records and data to determine if any such mistakes or omissions occurred.

An independent audit may be performed to review the insurance company audit to determine if the auditor failed to exclude certain types of wages from the audit, resulting in an overcharge for the insured.   Because of our background and reputation, Expert Audit Services can provide an assessment acceptable to insurance companies and regulators.

Auditors are human.  Honest errors and mistakes occur.  Individual auditors have widely varying levels of experience and training.  Of policies pulled for Test Audits, approximately 14% are found to have errors significant enough to be measured against the insurance company.  Mistakes often create higher premiums.

Additionally, some exclusions are acceptable only if records are segregated and summarized properly.  Expert Audit Services can identify these exclusions and assist in setting up a recordkeeping system to allow for their exclusion.

An independent audit will review for errors in classification assignments or the exposure basis measurement. Ms. Payer understands the manuals of authority and has significant experience in providing third party review services to brokers, District Attorneys, Dept. of Insurance Fraud Investigators, and policyholders.  Expert Audit Services will review your audit, advise you of any disputable errors, and write dispute letters on your behalf citing pertinent rules from the manuals of authority and using industry language.  If needed, we can refer your case to an attorney specializing in this area.


Expert Witness Services

In litigation, choosing the right expert witness can make or break a case, especially when insurance conflicts are involved. In order to be a good expert witness, auditors must be able to explain complicated concepts for lawyers, judges, and juries in order to win cases.

Ms. Payer also acts as an expert witness in collection and premium fraud cases.  She has testified in trials, depositions and in a CA Department of Insurance evidentiary hearing.  Her testimony generally relates to classification assignments, exposure measurement, and audit standards and practices.  Ms. Payer is well regarded in her ability to explain complex classification and premium exposure measurement rules to the court and jurors.  She has testified on both sides, citing, ‘The rules are the rules’, and those rules should be applied uniformly.  Her testimony has benefited both insurance companies as well as policyholders.


Professional Designations

Ms. Payer’s designations include:

  • Associate in Premium Accounting (APA)
  • Certified Insurance Premium Auditor (CIPA)

Industry Associations

Ms. Payer is also a contributing member to several professional industry associations:

  • California Insurance Auditors and Managers Association
  • National Society of Insurance Premium Auditors
  • Insurance Auditors Association of the West

Ms. Payer has an established reputation for her strong technical ability, integrity, knowledge and professionalism. Read testimonials from clients.