A/N: Thanks for all the reviews, favourites and follows!
Disclaimer: This is a work of fiction and is not for profit. I don't own Tony, Pepper, Obadiah Stane, or Stark Industries. I have also used a certain amount of artistic licence with regards to the audit.
Chapter 2
As Tony Stark rolled up outside Stark Industries at 11:20am on Monday morning in his brand new Audi convertible he hoped the audit planning meeting wouldn't take too long. He was feeling rather pleased with himself as he was only twenty minutes late and he hadn't even had a personal assistant to remind him, but he wanted to get back to the project he was busy with in his workshop. He had only agreed to be the main contact for the audit as Obie has guilt tripped him into it. Apparently it was his fault that his personal assistant had run off with the finance director. But really, he'd never promised her more than one night and how was he to know she would then go on a rebound relationship with the FD?
Tony parked his car and headed in past reception. The Stark Industries head office was just one part of a huge complex of state of the art research and development and production facilities on the south side of Malibu. The site was originally founded by Tony's father, Howard Stark, and had been growing ever since.
"Morning, Ann," said Tony and flashed a smile at the receptionist. She was actually nearly twice his age, but there was nothing wrong with being friendly.
"Good morning, Mr Stark," replied the receptionist. "Mr Terling and Ms Potts from Stradbroke & Co are waiting for you in the board room." She added with only the tiniest hint of reproof.
Tony continued upstairs and along the corridor which held all the meeting rooms. As he walked towards the entrance to the board room he caught a glimpse of a pretty red-haired young woman through the glass panelling. Maybe this audit wasn't going to be so bad after all.
Virginia Potts sat in the board room awkwardly trying to make small talk with Miles while they waited for Tony Stark to arrive. They had arrived at just before eleven and had been shown up to the board room as Mr Stark was "not yet ready to see them". The receptionist had offered them coffee and said he wouldn't be long, but fifteen minutes later Virginia was starting to get impatient.
"I suppose we should have expected him to be late really," she said trying to keep them from falling into an awkward silence. She was just starting to read through the agenda again when she saw movement out of the corner of her eye and looked up to see a well dressed man with dark hair and a goatee walk along the corridor to the entrance of the board room.
"That must be him," muttered Miles and they stood up to greet Mr Stark.
"Hey, you must be Mr Terling and Ms Potts. Pleased to meet you," said Tony as he entered the room, walking over to shake their hands.
Ignoring the fact that Mr Stark seemed to keep hold of her hand just longer than was strictly necessary, Virginia replied, "Pleased to meet you too, Mr Stark."
Tony indicated for them to sit down, placing himself opposite Ms Potts. "How can I help you?"
"Did you get the copy of the agenda I sent you?" Virginia asked.
Mr Stark looked blank so Virginia moved quickly on and passed him a copy of the agenda she had printed.
"So first I thought we could have an update on the company and discuss any major changes there have been this year."
"Okay," Mr Stark paused as if waiting for something. "Oh, you want me to tell you?"
"Yes, please," Virginia said patiently.
"Um, well, we've renewed our contract with the Government, they've just placed an order for a load of the new missiles we've developed. We uh- wow, can you do shorthand?"
"Oh, yes," said Virginia looking up from the notes she was taking.
"I have always wanted to be able to do that. What's that symbol mean?"
"Um, 'therefore'," responded Virginia, slightly thrown by the change of subject. "So you've had a good year overall then?" she asked, trying to get them back on topic as Mr Stark was now staring with fascination at her notes.
"Honey, every year is a good year. We make weapons, the Government buys them and the bucks keep rolling in."
Wondering how she could reword that for the audit file, Virginia continued, "Mr Stane sent us a copy of the draft accounts that Bentwater & Co have prepared and I see you've carried out a share issue. Was that to lower the company's share price?"
"I guess."
"Right. So have there been any other major changes in the business during the year or is there anything else we should be aware of?"
"Not that I can think of. Unless you count my personal assistant running off with the finance director. I must say I was expecting her to last a little longer." He looked wistfully at the ceiling.
Virginia exchanged a glance with Miles and she started to wonder why Mr Stark had agreed to be the contact for the audit when the detailed finances of his company didn't seem to hold much interest for him.
"How is the recruitment of a new financial controller going? And have you started looking for a new finance director yet?"
"Ah, Obie's working on that one. He can give you an update."
"I heard in the news earlier in the year that there had been a batch of missiles which malfunctioned and that there was going to be a legal case against the company; has there been any progress with that?"
"Well, for the record, it wasn't our fault; I tested everything myself. The case is still ongoing, but we have kick-ass lawyers, so we hope to win it."
"Okay, we'll need to see any correspondence you've had with your lawyers when we get to fieldwork then, please." Checking the agenda, Virginia continued, "What would you say are the key business risks for the company?"
"World peace, because then no-one will want to buy any of our weapons. However they may still want deterrents and we have other non-military product lines, so I think we'd still do okay."
Virginia continued to scribble down notes despite Mr Stark's responses being rather unconventional, and Miles picked up the conversation, deciding he should at least have some input to the meeting.
"Next we just need to ask you some standard questions we are required to ask by the auditing regulations. Are you aware of any non-compliance with laws or regulations during the year?"
"I got a parking ticket last week, if that's what you mean?"
"We mean in relation to the company, Mr Stark," Virginia explained.
"Oh, no then."
"Are you aware of any actual or suspected fraud at the company during the year?" continued Miles.
"Uh - no."
"How high do you think the risk of fraud is?
"Low?" guessed Tony, starting to feel like he was at an interrogation.
Aware he was now just giving them the answers they wanted to hear, Virginia tried a different tack.
"How have you and the other directors satisfied yourselves that the company is a going concern?"
"Well, there must have been a board meeting last week and I don't think any problems came out of that."
He doesn't attend his own board meetings?
"Have you got a cash flow forecast for the next year?" Virginia persevered.
"Let me see, more money in than out?" Tony said, trying to be funny, but he only received a stony look from Ms Potts. Annoyed that his attempt at humour failed, Tony rather rudely asked, "Are we done yet, because I really need to get back to my workshop?"
"No, we are not 'done' yet," replied Virginia sharply, feeling that Mr Stark had thrown down the gauntlet now. "We still need to go through the rest of the arrangements for the audit."
"Fine. But I do have other important duties to attend to as CEO, you know."
Virginia gave him a slightly sceptical look and continued, "We will be out on-site for planning Wednesday and Thursday of this week, if you could make sure there will be somewhere for us to sit please. That will be me and one of our trainees. We will then be back for fieldwork for two weeks from 20th."
Forgetting that Mr Terling was still in the room and liking the fiery side of Ms Potts he had just uncovered, Tony suggested they go out for dinner one of the nights of the audit. Virginia's eyes flashed but she only said, "I'm sure the rest of the audit team will really enjoy a meal out at one of Malibu's finest restaurants."
Touché, Ms Potts.
"Here is an arrangement letter listing all the information we will need to see for the audit, so please make sure it is ready." Virginia held out the envelope to him but Mr Stark made no move to take it.
"Uh, I don't like being handed things." That earned him another glare and he reluctantly took the letter.
"Are there any days of the audit when you will not be available?"
"For you, Ms Potts, I can be around any time you like," and he raised his eyebrows.
"Excellent. That will be 9am on Wednesday morning for on-site planning then."
"I look forward to it."
Virginia checked her agenda and looking up she said, "Well, Mr Stark, you will be pleased to know that that is everything now, so you are free to return to whichever one of your important duties as CEO prevented you from being on time this morning."
Ouch. But Tony couldn't deny he was beginning to like Ms Potts.