“I wasn’t looking for Daniel’s signature on the offshore accounts,” I said.

I tapped the paper, my fingernail making a sharp click against the desk.

“Daniel doesn’t have the sophistication to set up a double-tier shell company system, and we both know it.”

The room grew colder as the heating system clicked off, leaving only the sound of the storm outside.

“He doesn’t know the difference between a correspondent bank and a clearing house,” I said.

Richard remained perfectly still, his eyes narrowing.

“But you do,” I said.

“I am a retired banker, Emily,” he said. “I know how the world works.”

“You know how to hide money for your family,” I said.

I flipped to the back of the report, where a series of leaked emails from the Zurich intermediary were printed.

Marcus had obtained them through a contact who specialized in cross-border asset recovery.

“These are routing instructions sent from your personal, encrypted email address,” I said.

I pointed to the sender line, which used an old domain name Richard had owned for decades.