Lowenstein and Associates, P.C. (LAAPC) is a licensed CPA firm specializing in software development and system consulting. Since 1986, LAAPC has provided innovative software solutions to a number of industries and has covered a wide variety of computer platforms including IBM mainframes, AS400s and PCs. The primary industry of focus, however, is banking. Within this sector, LAAPC's area of expertise is transaction-based processing as well as interfacing "foreign" systems to each other.

The company offers specialty accounting solutions in the areas of Charged-Off Loan Tracking, Construction Loan Accounting and Automated Loan Review. Its generic tool LenderLink Host, provides a standardized solution for platform to host system interfacing.