“He also authorized six separate client fund transfers that don’t match the firm’s audit records.”

Daniel took a silk pocket square from his suit jacket, removed his gold-rimmed glasses, and started wiping the lenses.

“If those transfers weren’t authorized by the executive board,” Daniel said, pausing three seconds, “he’s exposed to federal corporate fraud charges.”

“Does Cole know these filings are part of the record?” I asked.

“Not yet,” Arthur said.

“He thinks you’re still looking for hidden bank accounts in his desk drawer.”

Arthur opened a second folder bound in black vinyl and pointed to a stamped signature line.