INT. HARTWELL FORENSIC ACCOUNTING - DAY

INT. HARTWELL FORENSIC ACCOUNTING - CONFERENCE ROOM - DAY

A glass-walled office above a Brussels canal. Clean. Expensive-looking in an understated way. NINA HARTWELL (42, organised, the kind of tired that comes from precision rather than overwork) sits across from an empty chair.

The chair belongs to the estate, which cannot sit.

NINA (V.O.) Most estates are untidy at the edges. Unpaid subscriptions. A storage unit the family forgot about. Occasionally an offshore account the deceased forgot to mention. That's normal. That's the job.

She opens a file. The tab reads: VOSS, KONRAD H. - ESTATE.

NINA (V.O.) (CONT'D) The Voss estate was tidy. That was the problem.

INSERT - The file. Everything in order. Assets listed. Liabilities cleared. A single beneficiary: THE MERIDIAN RELIEF FOUNDATION.

BACK TO SCENE:

NINA (to her ASSISTANT, PIERRE, 28, standing near the door) Run the foundation through the standard registries.

PIERRE Already did. Belgian registry, Luxembourg, Netherlands, Swiss — nothing. No incorporation, no tax filing, no registered agent.

NINA French?

PIERRE Nothing.

NINA UK?

PIERRE Nothing.

Beat.

NINA So Konrad Voss left his estate to an organisation that doesn't exist.

PIERRE Seems that way.

NINA And you said there's prior transfer history?

PIERRE (quietly) Four previous transfers. 2019, 2021, 2022, 2023. Total received: approximately 1.4 million euros.

Long pause. Nina closes the file. Opens it again.

NINA Who were the previous senders?

PIERRE (checks his tablet) Two corporate accounts, one private individual, one estate very similar to this one.

NINA Similar how?

PIERRE The previous estate accountant retired the week the transfer went through. The one before that relocated internationally. I couldn't find the third.

Nina sets down her pen.

NINA I want everything on the Meridian Relief Foundation. Every trace, every linked address, every associated name. And Pierre — do this quietly.

He nods. Moves to leave.

NINA (CONT'D) And look up what happened to the previous accountants. All of them.

Pierre stops. Does not turn around.

PIERRE Yes, Nina.