Check out the story here. In black and white, innocent and criminal bookkeeping and books, accounting and accounts, auditing and audits, at every stage of an inheritance, before and after death:-

• An essential guide to how and how not to prepare and analyse inheritance-related financial statements, and how to spot and expose inheritance-related false accounting

• Focus on fundamentals: verifiable numbers; verified numbers; referable to specific persons, locations, issues, things, relationships, transactions; referred ditto; distinction between the estate and estate management; production of and failure, refusal to produce primary, secondary and other authentic verified source material prospectively, contemporaneously and subsequently; references in estate management accounts to the costs of producing financial statements; data used and not used to prepare what financial statements; the estate and estate management 'balance sheet'

• Detailed methodology re innocent and criminal bookkeeping, interim and final financial statements etc.; voluntary and involuntary disclosure of authentic and fabricated data; custody and preservation of records, data; distinguishing authentic and fabricated, falsified, forged, fictitious accounting and other data; the relationship between a financial datum and underlying inner-office, back-office, front-office, recourse and other innocent and criminal activity per relevant issue, incident, episode, phase, stage, relationship, transaction: the impossibility of an accountant and auditor, however forensic, ascertaining and adjudicating on the merits of any relevant underlying relationship or transaction; the illusion of forensic fiduciary auditing 

• Special focus on the dishonest — incomplete, fabricated, falsified, fictitious etc. — interim and final financial statements of executors and administrators, their lawyers and other henchpersons

• Special focus on accounting for the dead testator's specialist unfinished front-office business and its criminal neglect and sabotage

• Special focus on how executors and administrators use interim and final financial statements — even preposterous 'balance sheets' — to conceal and commit embezzlement, theft, money laundering, false accounting, obstruction of justice etc., and as a tool and technique of criminal estate management, and how they enlist and exploit bookkeepers, accountants, auditors

• Special focus on the criminal administrator's monetised patently multiply criminal demands that the victim heir give his 'unconditional' 'unqualified' — and always pointless, legally void — consent to patently dishonest financial statements (with accompanying criminal non-disclosure, misrepresentation, abuse of position, theft, false account and inner-office money laundering) to which no heir or his honest lawyer in his right mind would ever consider consenting

• Considers the criminal liability of bookkeepers, accountants, forensic accountants, auditors, forensic fiduciary auditors, etc.: the cadre of professionals paid to prepare financial statements for inheritance criminals, 'just obeying orders', no questions asked, specifically for consumption by victim heirs, tax authorities, courts, etc.

• Provides various easy-to-use tools, techniques and systems to ensure honest books and detect and expose dishonest ones

• Exposes forensic fiduciary accounting shortcomings in identifying, analysing, evaluating, valuing dishonest financial statements, vouchers and underlying transctions

• Exposes the superficiality, vacuity and uselessness of deep-detail specialist inheritance audits that pretend to analyse the authenticity and merits of highly technical underlying transactions, the details of which the auditor could not possibly master even were he to have the necessary full access to the entire authentic and fabricated files. The same goes for chancery and costs judges

• Looks at false tax filings, tax inventories etc. including cross-border

• Reflects more than twenty years and counting of the author's direct experience of executor, administrator and lawyer dishonest:- 

  • interim and final financial statements

  • tax filings

  • court-ordered financial statements etc.

Full of real-life practical examples, case studies, illustrations, graphics. 

It might seem dry to you but this is an interesting subject. Elaborates on Inheritance Crime—A Manual for Heirs and Law Enforcement.