Daniel Harris took off his gold-rimmed glasses, cleaned them with his silk pocket square, and set them on the polished conference table.

Across from us, Arthur Vance, the lead forensic auditor, laid a black leather-bound ledger next to a thick blue report.

“The audit is finished, Lauren,” Vance said, turning the document toward Daniel and me.

“We traced twenty-four separate wire transfers made over the last six months.”

“What’s the final number?” Daniel asked, pausing three seconds before the question.

“Two million four hundred thousand dollars,” Vance said, setting his pen right on the top line of page twelve.

“Every transfer went straight from Whitmore Capital’s client reserves into an LLC registered in SoHo under Sierra Vaughn’s name.”