Richard Elliott and Jude Levy are auditors at the large accounting firm of Phelps McAllister, located in Chicago, Illinois. Richard and Jude discover that their client has engaged in improper accounting practices that they are forced to disclose. Their disclosure results in Richard's death and allows their client to remain a high-flier in the stock market. Twenty years later, Jude Levy and Richard's son, William, are engaged in an audit with the same client, but this time the stakes are higher, and the scandal more far-reaching.