"You need me to go undercover?" Nathan asked incredulously. He wasn't sure he had heard Lee quite right. In all his years doing private investigative work, he had rarely gone undercover. His work was more in line with that of the typical work of a private detective: interviewing people to gather information, searching public records, and running background checks. He had also never completed an assignment for such a high-profile company as Coulter Steel.

"Yes, I do," Lee said, lowering his tone as if someone was listening in, which was, in fact, impossible since Elizabeth had closed the door behind her when she left. "This assignment could last several months, and I need someone on the inside who can help me get to the bottom of what is happening to my company. That's why I'm hiring you to go undercover as my new accounting consultant."

Nathan couldn't wipe the stunned expression off his face as he listened to Lee's words. "But sir, I don't have any background in accounting."

"It's Lee," the CEO reminded him kindly yet firmly. "And you wouldn't be doing any actual math. Our accounting team handles that. As a consultant, you would simply 'look over' the quarterly earnings my accountants have calculated and then send it on to me. We'll be reviewing how there could be a disparity in our earnings, and it will be your job to figure out who's behind it."

"So you think someone is committing employee fraud?" Nathan asked in shock. Coulter Steel was one of the most respected companies in the country. He couldn't imagine the extensive background checks one had to go through in order to be hired there. And now someone was stealing from Leland Coulter's business?

"Yes," Lee replied with certainty. "In fact, I know so. For the past couple months, my accountants have brought to my attention that there has been a discrepancy in the books, only we can't figure out how. There are little errors here and there, which over time have been adding up to major discrepancies."

"And you're sure of this?" Nathan's eyes widened, not because he didn't believe Lee, but because he couldn't believe something of this nature could happen at Coulter Steel.

"Oh, yes," Lee said, looking as if he could hardly believe it himself. "My accountants have triple and quadruple checked each expense report. In all our digging, nothing explains how the money has been taken, just that our expenses have been slightly above our earnings."

"Are you sure the discrepancies aren't due to accounting errors?" Nathan asked before checking himself. He didn't want Lee to think he doubted his word. "I mean, could it just be the result of a miscalculation?"

Lee didn't seem bothered by Nathan's questioning. "That's what we thought at first. However, when I asked the accountants to review their work, none of them answered to the discrepancies we found."

Nathan raised an eyebrow. He had seen many strange cases, but none like this one. "Could it just be that someone was embarrassed to admit to a mistake?"

Lee sighed, and Nathan could see the burden he had been facing. "It could be, but I think it's bigger than that."

"How so?"

"When we've had accounting errors in the past, we've always figured it out," Lee said in his calm manner. "Nothing has happened on this scale before. All we know is that whoever is stealing from the company is doing a really good job of covering it up."

"Wow," Nathan managed to say after a moment, still unable to believe what he had just heard. There was nothing that he hated more than dishonesty. It made his blood boil to see someone taking advantage of others or doing something unethical to get ahead. He knew that hatred came from his years of having to watch his father get arrested multiple times for various petty thefts. It was his father's frequent absence from the home and time spent in jail that had made a significant impact on Nathan, impressing on him the importance of right and wrong. Remembering where he was, Nathan tried to choke back the anger he felt toward his father. I just don't understand how people can intentionally hurt others and not even give it a second thought, he thought.

Sensing Nathan's amazement, Lee gave him a sad smile before continuing. "Yeah, it's a lot to process. Believe me, this situation has consumed me ever since I found out about it. The company is still doing okay, but we can't keep losing money like this. It will only lead to more problems down the road, and I can't deal with seeing my company or employees suffer."

Nathan shook his head in disbelief. He really felt for Lee and the position he was in. Based on their conversation, he could tell that Lee was a kind, compassionate man. He didn't deserve to be facing this situation.

"Well, you'll have to show me all your books and files," Nathan said, his empathy getting the better of him.

A look of relief and hope spread across Lee's face. "So you'll help me out?"

"I'll do my best," Nathan said, trying not to appear too confident. He wouldn't know what he was dealing with until he could look into the company records.

"Oh, I'm confident that you're the man for the job," Lee replied, his smile widening. "Do you have any other questions before I show you the accounting reports?"

"Just one." While Lee may have been certain he was 'the man for the job,' Nathan had his misgivings. "Why me?"

Lee gave him a look as if he was surprised Nathan was still experiencing some doubt. "Nathan, you come highly recommended from a previous client. All your references are stellar. In fact, when I was looking into who I should hire, the consensus was that there is no one more professional and adept than you."

Nathan was taken aback by the compliment. While he knew he had wrapped up some pretty difficult cases, he also knew there were people who were more self-assured and experienced at the job, like his colleague Bill. Yet, despite Bill's proficiency, he also knew his colleague's outspoken nature had rubbed people the wrong way a few times. Still, he couldn't believe that Lee had picked him out of all the private investigators in Pittsburgh.

After collecting his thoughts, Nathan was able to look Lee in the eye. "That's fair," he said. "But why not other options?"

"Other options?" Lee asked with a puzzled look on his face.

"Why haven't you brought this to the police?" Nathan clarified, unable to resist asking the question that had been on his mind. Surely the police had competent investigators with infinitely more advanced resources than he had.

Lee looked thoughtful. "I can't say I haven't thought about it many times," he said, rubbing his temples. "However, when I brought up that option with my wife, she informed me that a police investigation would be time-taking, plus it would put everyone here on alert."

"So it would be harder to find the thief with people covering their tracks," Nathan concluded.

"Exactly," Lee said with a smile, looking pleased at Nathan's observation. "That's why I need you to go undercover. Well, actually it was my wife who suggested the idea."

Nathan raised his eyebrows. It sounded like Lee really considered his wife's perspective on matters involving his company. Not like that was a bad thing, Nathan thought. He had known many wise women over the years who he respected and admired for their sound advice, including his mother. It had to be nice to have a woman to love and depend on, he thought, glancing down at photos on the desk picturing Lee and a pretty woman who had to be his wife. In addition to a handful of wedding photos, one framed photo showed the couple in front of the Gershwin Theatre in New York City.

"You wife, is she an actress?" Nathan asked, looking up from the photo.

"No," Lee said with a slight chuckle. "Although Rosie does have a flair for the dramatic." He glanced down and smiled at the picture before looking back up at Nathan. "Well, I should take that back. She has acted in a few community theater productions, but her main job is as an opinion writer for the Post-Gazette. And boy, does she have some opinions," he added, shaking his head and smiling fondly.

Nathan wrote down her name on the pad he had been taking notes on. "Well, I'll have to talk to her and see if she has any insights that might be helpful."

"Sure," Lee said, not at all opposed to the idea. "I know she'll be more than happy to share her thoughts." He smiled and gave Nathan a hopeful look. "So, does that mean you'll do the assignment?"

"I'm not sure what I can dig up for you, but I can try," Nathan said. It wasn't just modesty that prompted him to answer the way he did. Until he knew exactly what he was dealing with, he wasn't sure he could be of much help in finding out who was stealing from Coulter Steel.

"That's great," Lee said, a look of relief spreading across his face. "I can acquaint you with some more details later, but I'm sure you're wondering if I have any suspects in mind at the company."

"You read my mind," Nathan admitted. Positioning his pen tip on the paper to take notes, he thought about his morning and how he had gone about the usual routine with Allie as they got ready for the day. He had no idea then what he was about to encounter when he entered Lee's office.

"Well, as you can imagine, this is quite difficult for me," Lee said, his honesty and integrity coming through in how he spoke. "I'd never want to accuse anyone in my company of doing something underhanded, but I do have a couple top suspects who could conceivably manipulate the numbers."

"I'm guessing that would be your accounting executives?"

Lee nodded. "Yes, my vice president of finance and accounting, Henry Gowen, and my director of accounting, Lucas Bouchard. Those two men would have the best opportunity to change the numbers, if that was somehow their intent."

Taking notes as Lee spoke, Nathan couldn't help but notice the pain on Lee's face. He didn't envy the position he was in. "And how long have they been at the company?"

"Gowen has been with the company for over 25 years, back when my dad was running it. And while Bouchard hasn't been at Coulter Steel as long, he's a rising star and has been one of my most reliable employees for 10 years."

Nathan wrote their names neatly on his notepad before looking up. "Anyone else I should be suspicious of?"

"No one that comes to mind," Lee said, "but maybe you'll add a few names to your list as you investigate." He gave Nathan a smile that indicated the trust he was placing in the young detective.

Nathan tried his best to return the smile and at least display some sort of confidence. "That's a start, at least."

Capping his pen, he glanced out the window of Lee's office that looked into the executive suite. Elizabeth was sitting at her station typing on the computer, an apple sitting to the right of her mousepad on the desk. Nathan smiled to himself. The piece of fruit reminded him of one of his favorite elementary school teachers, Mrs. Allen, who always had an apple on her desk.

"...So the next step would be for you to meet the staff and become oriented with how we do things around here."

Nathan turned his attention back to Lee as he realized the CEO was in mid-sentence. Before he could respond, an alert went off on Lee's phone. Glancing down at it, the CEO gave Nathan an apologetic look. "I have a meeting in 5 minutes, but I promise I'll be back later to see how you're doing. I'll have Elizabeth introduce you to the team in the meantime." After paging Elizabeth with a press of a button, Lee smiled when she opened the door and entered the room. "Elizabeth, I have another meeting in a few minutes, but could you show Nathan around the office and introduce him to the accounting staff? I would really appreciate it."

"Of course," Elizabeth said, glancing at Nathan and giving him a smile before turning back to Lee. "And don't forget you have that investors meeting at 2 p.m."

"Oh, yes, thank you for the reminder," Lee said, looking up from his phone. "What would I do without my best executive assistant? And my phone calendar, of course." He added with a smile directed at Nathan and Elizabeth. "I'll see you both later."

Turning to Nathan, Elizabeth smiled and led the way as they left the office. He couldn't help but notice the warmth and kindness her smile conveyed. "So, what do you think of Coulter Steel so far?" She asked when they entered the hallway.

"It's pretty impressive," Nathan managed to say after a moment. It was like he was all of a sudden at a loss for words, although no one had ever used the word 'talkative' when describing Nathan Grant. "I like the building," he added as they passed a large window with sweeping city views.

"Yes, the architecture here is gorgeous," Elizabeth agreed, following Nathan's gaze as he stopped and looked out at the city in front of them. "It's one of the things I love most about the building." She gave Nathan a grin that was almost childlike with enthusiasm. "Just wait until you see the other office spaces."

Nathan smiled. Elizabeth's passion for the company was contagious. He could understand why Lee would make her his executive assistant. "So, how long have you worked here?" He asked her after a moment.

"I've been here about 3 years now," Elizabeth said as they started walking again. "Wow, I almost can't believe it when I say that. It's been a quick 3 years."

"What do you like most about working here?" Nathan asked, eager to let her do most of the talking. He wasn't sure if that had to do with his natural preference of asking questions rather than speaking, or if it had more to do with the fact that he found something about Elizabeth Thornton intriguing.

"Oh, lots of things," Elizabeth replied. She collected her thoughts before continuing. "I love the thrill of working for a major corporation. Since we're one of Pittsburgh's oldest steel companies, there's so much history. Yet, at the same time, there's something new and different every day. I love the people and the camaraderie, and I love working for Lee. In case you couldn't tell, he's one of the best and kindest bosses. I love…" Elizabeth looked at Nathan and trailed off. "I'm sorry, I'm starting to ramble."

"No," Nathan said shyly, content to listen and take in her radiant smile as she talked about the company. "You're not rambling."

Elizabeth blushed slightly. "Well, my mother always told me it's impolite to only talk about yourself. So, what about you? What did you do before consulting for Coulter Steel?"

Nathan was taken aback by Elizabeth's words. As they talked, he had almost forgotten that Lee had brought him on in a 'consulting' role, and that no one knew his true purpose for being at Coulter Steel. Nathan stopped in his tracks and tried his best to look directly at Elizabeth. "I mostly do consulting work. I go where different companies need me."

He could feel his heart beating quickly as he uttered the words. It wasn't exactly a lie, although it wasn't the truth, either. For all Elizabeth knew, he had built a career as an accounting consultant. As Nathan hated lying, he knew he wasn't going to like this undercover aspect of the assignment, especially since it meant operating under false pretenses. Yet, he understood the deception was completely necessary if he wanted to help Lee catch the person responsible for embezzling company funds.

"That sounds like rewarding work," Elizabeth said, oblivious to Nathan's anxiety. "It must be such a wonderful feeling to help so many people."

Nathan managed a slight smile. Elizabeth was a nice person, he told himself. There was no reason to be nervous. "Yes...that's what I do. I help people."

He knew that had to be the lamest response ever, but Elizabeth didn't seem to mind. Come on, Nathan. Elaborate a little. He thought. Talking isn't that hard.

Elizabeth smiled at him encouragingly, which made him feel more anxious. It didn't help that he hadn't had time to practice his cover story yet. To his relief, she seemed to sense his reluctance and didn't push him further. "How about I show you the break room and then introduce you to some of the staff?"

"That would be great," he said, smiling gratefully.

He was rewarded with that warm smile again. "I think you're going to be impressed by the break room," she said as she led him through another hallway. "It's such a large space that the majority of the staff can congregate there at different times of the day."

As they walked down the long hallway, Nathan was amazed by how many offices and conference rooms they were passing. Coulter Steel was all that he had expected and more. Lost in thought, he felt his words return to him when they entered an extensive room with multiple round tables, a large kitchen area, and a 360-degree view of the city. "Wow," Nathan said, captivated by the modern space. "This is incredible."

"Isn't it?" Elizabeth said, her blue eyes sparkling as they took in the grandeur of the room. "I never tire of that view, either."

"It's pretty nice," Nathan said absently as he looked out at the skyline, lost in his own world again.

A beaming smile formed on Elizabeth's face. "Come on," she said, grabbing him by the wrist. The contact startled Nathan out of his thoughts, but he was not at all displeased as she led him toward the kitchen area. This assignment might be somewhat enjoyable after all, he thought, smiling to himself.

As she showed him the various kitchen appliances and how they worked, Nathan turned around at the sound of footsteps entering the room. The footsteps belonged to a middle-aged man with salt and pepper hair, hazel eyes, and the beginnings of a beard growing on his face. Though he wasn't a tall man, he had a commanding expression that told Nathan he held some status at the company. While Nathan found his serious look somewhat intimidating, Elizabeth smiled when she saw him.

"Hi, Henry," Elizabeth said warmly as he walked up to them. She turned to Nathan. "Nathan Grant, I'd like to introduce you to Henry Gowen."