I took a seat at the center of the table.

I placed the black binder flat on the polished wood.

“Where is Ethan?” Evelyn Ross asked, leaning forward.

“He is downstairs in his office,” I said. “He does not know I am here.”

Marcus Thorne frowned, his heavy eyebrows knitting together.

“Clara, this is highly unusual,” Marcus said. “What is this compliance breach you mentioned?”

“It is more than a breach, Marcus,” I said.

I opened the binder.

The white pages stared up at us under the bright fluorescent lights.

“It is a systematic pattern of financial fraud and policy violations,” I said.

I slid the first set of documents across the table to Arthur.

“These are the bank ledger drafts from the offshore account,” I said.

Arthur put on his reading glasses.

He looked at the papers, his face tightening.

“This account is registered to a shell company called L&P Holdings,” I explained.

“Who is behind L&P Holdings?” Evelyn asked.

“Ethan,” I said.

The room was completely quiet except for the sound of rain against the glass.

“He has been funneling client retainer fees directly into this account,” I said.