The focus of our meeting then shifted back to the company’s complex internal finances.

Samantha’s forensic accountant, Samuel Ortiz, joined our conference room via a secure video call.

He was a younger man in his late thirties, wearing neat glasses and speaking in the calm, methodical tone of a professional accustomed to explaining complicated financial webs to stressed clients.

“The good news,” Samuel began, adjusting his screen, “is that I do not see any evidence indicating that the consulting firm is insolvent.”

“And what is the bad news?” I asked, leaning closer to the screen.