Prior to the regulatory requirements of Sarbanes-Oxley, financial reporting in the pre-2000 era was often susceptible to fraud. Jack Bristow is a forensic accountant who is often called in to deal with frauds and manipulations. Midwest Corp. and its executives are under pressure to report strong earnings. They also have some secrets which lead to murder. Bristow will comment on the actions of the company and its officers prior to his being called in so you understand how the problems occurred. He will work with the company's auditors to unravel the fraud and assist the detectives pursuing the missing persons investigation.