Chapter 12 - THE AUDIT BEFORE THE STORM

Ethan let out a harsh, bitter scoff. "Lesson? The only lesson here is that the market moves on without you. The Vance-Gauthier delegation is downstairs. The regulatory filings are complete. In less than three hours, I close the biggest deal in the history of eastern private equity."
"You haven't closed anything, Ethan," Victoria interjected, stepping up beside her father, her voice clear and unwavering. "Because the clearing account you authorized last night doesn't belong to the European syndicate."
Sophia’s jaw tightened almost imperceptibly, though her expression remained a mask of soft innocence.
"Victoria, shut your mouth," Ethan snapped, pointing an authoritative finger at his sister. "You’ve been trying to sabotage this transition since Tuesday because you couldn't stand seeing me take the Chairmanship!"
"Marcus," Richard said calmly, ignoring Ethan's outburst entirely. "Present the secondary ledger."
Marcus Vance stepped forward, opening a thick leather briefcase and handing crisp, blue-bound documents to every board member along the table.
"Members of the Board," Marcus announced, "what you have in front of you is a forensic tracking report completed by the Federal Reserve Bank of New York sixty minutes ago. Last night at 11:42 PM, an internal transfer request was generated from the Chairman’s private portal, routing forty percent of the merger's liquid escrow into a shell entity registered as S. Laurent Holdings in the Cayman Islands."
The boardroom erupted into a wave of hushed, panicked whispers.
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Ethan turned his head sharply toward Sophia. "What are they talking about? S. Laurent Holdings is the European tax exemption conduit you told me about, right?"
Sophia didn't blink. She reached out, gently wrapping her fingers around Ethan's arm, her eyes shining with sudden, welling tears. "Ethan... I don't know what they're showing you. Your father is using his old contacts to fake financial records. He wants to ruin us so he can take back control..."