Welcome to the Evidence Locker. These case files have been carefully stored away, each one a clue from past investigations waiting to be revisited. Case File 023: The Case of the Missing Reports — When CPAs Ask for Evidence Case File 022: The Case of Holiday Cheer — When Deductions Go Too Far Case File 021: The Case of the Year‑End Checklist — When the Books Aren’t CPA‑Ready Case File 020: The Unapplied Cash Mystery — When Payments Don’t Count Case File 019: The Vanishing Bank Feed — When the Sync Says Yes but the Data Says No Case File 018: The Case of the Overstated Profit — When COGS Goes Missing Case File 017: The Disappearing Contractor Payments — When 1099s Miss the Mark Special Investigation: The Mystery of the Personal Charges on the Business Card Case File 016: Owner’s Draw — When Business and Personal Lines Blur Case File 015: Ask the Accountant — The Catch-All That Caught Too Much