(Chapter 2)

"Ms. Masters?"

She was working on authenticating a piece of art her boss had acquired, her attention on the PC as she went between two screens. One held information about the art piece and the other had information about catering supplies. She was on the latter one, a scrumptious 4 tier cake keeping her distracted with thoughts on how to make one of her own when the voice interrupted her. It was a man's voice, one that didn't call attention to itself right away as she glanced up with a smile. She didn't recognize him as their eyes met, a little spark making her perk up.

"Hi, how may I assist you?"

She hesitate slightly on the last part, her voice soft. He reacted with a slight blush to his cheeks before answering.

"Burke… Peter Burke. Your boss called me in to help with your books. I'm your new CPA."

He smiled at her in a boyish manner that made him quite interesting but her mind was still on the art piece and cake as she nodded back. Jeremy had told her they would be getting a new CPA in today but it had slipped her mind until now. She stood, offering her hand as he held out his and they shook, his grip firm but gentle. There was something about him she liked but again, her mind wandered back to work as she took his card and they headed back towards her boss' office.

"Mr. London is over here. He's expecting you, Mr. Burke."

She kept things professional, keeping in step with him as they walked to the back of the art gallery. He turned and smiled sincerely back, a hint of blush still evident to his cheeks as if he were shy about something. Still, the idea that he might be shy because of her made her smile a bit more brightly when she turned again at her boss' door.

"Go right in. He's expecting you, Mr. Burke."

She didn't hesitate but something in the way he stared back at her made her think she had.

"Peter…"

It took her a moment to realize what he said, his smile widening as she felt a slight flush to her cheeks now. He seemed very unassuming but his looks were pleasing: soft honest brown eyes and short straight chestnut brown hair. She felt herself staring at him far longer than she meant and he just smiled more broadly until she felt a flush again and he coughed, her hand knocking on the door when neither one moved away.

"Coming…"

A voice with a slight accent answered back, their moment broken as the door opened up and Mr. London appeared. He was in his middle to late 50s, distinguished and with a bit of a british accent hidden behind an ever growing New York one.

"Elizabeth… I guess this must be our new CPA. Mr. Burke was it?"

Jeremy took Peter's hand in his, both men giving a good manly shake before walking into the office.

"I trust you had no problem finding the place?"

Jeremy had taken over the conversation, Elizabeth and Suzanne standing off to the side smiling and waiting to see if anything else was needed before she returned to her own work. Peter gave her a curious glance but only for a moment before her boss sat him down. She suddenly wished he wasn't here to work but to visit.

"I'll be gone for the week on an acquisition for our current collection but Ms. Masters will be able to help you as will any of our other staff if you have questions. And of course, I'll be available by phone and email."

Once they were settled and she headed back to her desk, Elizabeth found herself distracted. She liked the new CPA but he was only here for a brief time if any and what chances were there he would ask her out?

"Peter…"

She whispered the name softly, smiling to herself as she went back to her work on authenticating art in their catalogs and looking for catering ideas. Working in an art gallery wasn't her dream job much as she liked it. She'd been a liberal arts major with a minor in art history so this had seemed an appropriate job when she decided to follow some friends to New York. The job was interesting enough and she met some of the creme de la creme of the city through Jeremy's connections in the art world and networking with other galleries and museums around the country. Elizabeth had worked here long enough to learn the ins and outs of running a gallery and promoting artists. After 2 years she'd finally decided that she wanted to have a business of her own possibly in catering if not party planning. Elizabeth had helped with enough events and promotions at the gallery in her 4 years there and grown experienced at sorting through the minutiae of details required for setting up parties and planning for art shows. Right now she couldn't imagine having her own company but one of these days…

()()()

He checked his teeth in the rearview mirror, popping a tic tac before looking himself over briefly as he exited the car and walked up to the London Gallery. It was an accomplishment getting picked from all the CPAs in the city to work for Jeremy London. Although he knew very little about art galleries beyond going to the MoMA occasionally when he was younger, he was no stranger to art. He knew enough to get by in a conversation if need have it and hopefully he'd convince Mr. London he'd picked the right man. Peter had only been made partner at the firm recently, his name on the door now when people entered. It was a big deal to most but he wasn't one to let things go to his head.

Peter walked into the gallery, glancing around at the artwork on the walls, bulletins by the door indicating upcoming shows and events. His eyes strayed around the various portraits, landscapes and abstract pieces before landing on a beautiful brunette sitting at the front desk. Her attention was on the PC in front of her, eyes scanning the screen as she read something. He coughed, getting her attention and that's when he felt a spark. She had the loveliest blue eyes, her long black hair just below her shoulders. It seemed to sparkle with stardust he thought but he wasn't here to flirt with anyone. He was supposed to be here for business. Now, what would her title be? She didn't look the part of a secretary, her manner far more comfortable than even an assistant. He didn't notice a ring so he did the next best thing.

"Ms. Masters?"

He saw the name plaque on the table. At least he hoped that was her tag. She nodded, answering back as their eyes met. He introduced himself and after a minute or three they were headed to meet with her boss and his client. He felt a slight flush to his cheeks and noticed the same on hers as they chit chatted while walking towards the back of the small gallery. His client's name was Mr. London who was planning on upscaling the establishment and possibly buying up some of the property around him once the leases were up to expand the gallery. Peter was there to help with the books while Jeremy was on a business trip, checking on expenses with the help of Ms. Masters apparently and the rest of the staff. Peter's job was to find money or ways to sell off assets for cash to fund this new expansion. Right now he was a bit distracted, feeling eyes on him when he sat but he didn't turn around to see who, a slight bit of shyness overcoming him as he tried to maintain his professional manner. Wouldn't help to be flushed during a meeting with a client even if Ms. Masters was beautiful. It wasn't like him to be flustered, his experience little to poor when it came to dating. It wasn't that he couldn't attract women. He was just a normal guy who held a few things dear to him: working hard, baseball and playing hard. He was a simple guy at best, expecting no more from anyone else than he expected from himself.

"Mr. Burke…"

He glanced up, Jeremy London moving to sit behind his desk across from the accountant after closing the door. That was his signal to get things started as he pulled out his plan and a small notebook from his briefcase and laid it out on the desk.

"I already have a plan ready from what we discussed over the phone. If you have anything to add to it, please feel free to let me know. I understand you want to sell the Cartier pieces to help fund this expansion?"

He pointed out the highlights of what he'd written up, both men discussing the plan for several hours before finally coming up for air as a quiet knock interrupted them. They were ready for a break by then, Ms. Masters standing outside with another woman who had blondish brown hair, both holding a small tray.

"Elizabeth… Suzanne… Please, come in. Mr. Burke, I don't believe you've met Ms. Reeves…"

Introductions went around but his eyes kept falling on Ms. Masters, taking a cup of coffee from her and smiling when it tasted far better than he had expected. The expression must have lingered when she looked at him curiously and he finally answered her.

"Great coffee."

Not a fantastic first line but he was awkward at best when it came to flirting. She didn't seem put off, sitting beside him when Suzanne took a minute to talk to Mr. London.

"It's Italian Roast. A patron of our gallery donated it. You may meet her if you're here for our next show."

Her manner was relaxed, both their shyness leaving for the moment as they both talked about the gallery and plans of growth. It wasn't the most thrilling of conversations but it was a beginning.

"Peter… I can call you Peter can't I?"

Jeremy was speaking aloud, everyone turning to listen.

"Unfortunately, I have another meeting to attend to but Elizabeth and Suzanne can give you a grand tour of our little gallery. Thank you for coming by. I leave Friday next. When can we get together again?"

They set up the schedule for his next planning session, Jeremy eager to get the details set up and make sure everything was prepared. The gallery owner left, Peter looking between his two hosts. There were more people who worked at the gallery but today was a slow day so only Ms. Reeves, Masters and a new hire named Nick Halden were out on the floor with a handful of employees behind the scenes. Suzanne left them to help answer the questions of another client. Now it was just the two of them, Peter glad to keep Ms. Masters company but too shy to do more than talk business. Finally he glanced at the clock and saw that it was nearly 2 PM, 5 hours after he had showed up. He had to get back to the office but something made him want to stay.

"Thank you again for the tour and hospitality, Ms…"

He had barely said those words when she smiled at him, lashes batting slightly as she did so. Her hand gently touched his arm.

"Elizabeth. It was nice meeting you Peter. I look forward to seeing you again."

Her words were honest but he wasn't sure if it was her polite manner or she really meant what he thought she was saying. Elizabeth continued to smile at him, walking him to the door as he glanced back and she waved. He thought he saw her watching his car take off through the glass as he left or maybe it was his hopeful imagination. Whatever happened, the CPA was eager for his next visit to the gallery.

()()()

Vincent Adler had spared himself no expense as a supposed dead man, living in the lap of luxury in a private residence on the edge of Manhattan under an assumed name. He couldn't leave the condo but he had his right hand man Wilkes and several other "associates" to do his dirty work for him and be his eyes and ears. There was an obvious difference between the man he had started to like (despite his initial plans to rob him with Mozzie) and the person sitting before him now. Adler had a certain carefree coldness, a total lack of regard for anyone but himself that was more obvious now than it had been when his guilty feelings had set in. Maybe it was Kate that had distracted him, made him see more in Vincent as she had but now she was dead by the industrialist's own call. His eyes narrowed in both anger and wariness as he was left alone with the man he had almost called a mentor.

"Nicholas Halden… Nick my boy, it feels like a lifetime since we've worked together."

The man was pushing his buttons, anger rising in him but for the click of a gun in Vincent's lap.

"Don't think I'm not prepared for you to be angry but hear me out. This is life or death we're about to discuss and a business opportunity you may just wish to be a part of."

Vincent smiled toothily at him but it just made him angrier, Neal wanting to punch the man out but for the gun held on him. He might be able to disarm his captor but at the expense of his life. Right now he wasn't sure he cared, his heartbreak over Kate's death still fresh. His mind was torn between self-preservation and revenge. Adler seemed to sense his very thoughts.

"The FBI is looking for you, just in case you decide to kill me for real. I had a friend put enough clues to my death that point to two associates: Ms. Moreau and yourself. I could quote the love letters speaking about robbing me so you two lovebirds could run off together but I'm sure you'd find it… boring."

Adler was pushing all his buttons but Neal kept calm, keeping himself from jumping the man. He would have time later, life and biding his time the only thing he could do now. The man had obviously planned his death well and his revenge. He wondered how he knew about the plan with Mozzie.

"You thought of everything. What exactly did you need me to do?"

Maybe he could turn himself in, tell the FBI his story but at this point he wanted answers and Vincent seemed smug enough to tell him. He watched the man relax some but never take his hand off the gun.

"Simple math, Nick. You were going to steal from me but now that you understand exactly where I'm coming from, we're going to fix our partnership. You know a thing or two about art and a little bird told me that there's an opening up at the London Gallery."

Vincent had stood up now, walking closer as he put the gun away in his pocket and grinned coldly. Neal had resolved not to kill the man yet until he had more information about exactly what was going on. He nodded back, raising one brow in query.

"I'm guessing you want me to get hired there? I doubt they'd hire someone who's on the FBI's most wanted list, Vincent."

He was still unclear how this gallery opening was important to the man but Vincent placed a fatherly hand on his shoulder, squeezing firmly enough to get the point across.

"Mr. London is an old rival of mine. We had our differences in the past but now… Well, let's just say he has something I need to fund a certain project. With many of my assets put aside until the proverbial heat cools off, I need something liquid I can sell now. You're just the man to blend in and get them for me. Are we in agreement?"

Neal couldn't believe Vincent would ask him to steal for him after everything that had happened. Adler had admitted to having Kate killed and now he was blackmailing him into conning for him? He bit his cheek to control his anger, nodding back stiffly.

"I guess that means we're working together, Nick. Oh and don't worry about the FBI. They're looking for someone named Neal Caffrey."

Those words made him stiffen, blue eyes meeting icy blue ones before they turned and shooed him away. Wilkes men had returned, both of them obviously armed and there to lead him outside.

"We'll discuss details later. For now, you have a room here. Make sure he's comfortable."

()()()

Peter was sitting at a small sports bar after work, another man near him making small talk about the game on the screen but all the could think about was Elizabeth Masters.

"Peter… hey, what's with the moony look?"

His friend was teasing him, smirking slightly as he glanced up and shrugged. Agent Clinton Jones was a bit younger than himself but the man was an accomplished one. He had been top of his class and made his way up to Junior agent at the New York branch just last year. They'd met through an embezzlement case earlier in the year, Peter helping to solve how everything had been pilfered with his accounting prowess. They'd become fast friends after that.

"Nothing… well, something but… You know that new account I was talking about last week? I got it."

He left it at that, unsure what to say about the unrelated details of his crush on Ms. Masters. Clinton seemed to understand, patting him on the arm.

"I'm guessing there is a pretty gallery owner involved? No… Administrative assistant. Am I right?"

The agent was astute as ever, Peter nodding with a slight flush.

"Yeah… I go in to meet with her boss on Thursday and he leaves next week so I'll be working with Ms. Masters and the rest of the staff while he's away. This is embarrassing… forget I said anything."

He got up, moving over to the bar to grab another pitcher of beer before returning. Jones was grinning at him and he felt his cheeks flush a bit more.

"Stop it. I'm not talking about it anymore. It's just business."

Peter had to put a foot down, maturity overcoming the little boy in him that wanted to scream and shout about Elizabeth. Jones nodded, pouring from the pitcher and keeping his expression less eager.

"So… what's her first name?"

Jones threw it out there and Peter didn't think about it until afterwards that he shouldn't answer.

"Elizabeth…"

He watched his friend stifle a laugh then smile, another pat on his shoulder following.

"It's ok. She sounds pretty. Want me to look into her for you? Find out what she likes?"

Jones was offering his spying skills but right now that just seemed overkill to the shy accountant. He didn't want to stalk her but the idea intrigued him.

"No, Jones. I think I can handle this one on my own for now, but thanks for the offer."

()()()

Two days before:

Neal Caffrey was hired immediately, some relief in that he had been able to impress Mr. London and his staff (mostly women from what he could see) and charm them all with his "credentials." Nobody seemed any wiser that his degrees and certifications were faked (courtesy of Mozzie) or what his true intentions were.

"Mr. Halden?"

He turned to see one of the museum staff standing beside him, her long dark hair and blue eyes reminding him for an instant of Kate. It was only an instant as he smiled back as naturally as he could.

"Ms. Masters, what can I do for you today?"

He may have been a bit on the smarmy side but in a place like this everyone was overly friendly and charming. He fit right in. She was just a few years older than himself with a good head on her shoulders and an eye for detail he appreciated in his short time here. He had learned her first name was Elizabeth but it was still only the first week so he was being polite and not trying to make waves by being too personal. She blushed slightly, holding up a hand.

"It's Elizabeth. Everyone calls each other by first names here."

She was sincere with him and that made it all the harder for him to want to lie, some part of his conscience getting the better of him. Neal nodded back, telling himself this was just another job. He didn't need to get personal and he couldn't afford to with Wilkes' men watching the place. He was the frontman for the job and the one that would get them in once the time was right. London would be gone on his trip soon and their heist could start in earnest. He had only agreed on the condition they not hurt anyone. Adler had agreed, making his men do the same. It wasn't much but it had made Neal feel better about lying to nice people like Elizabeth. Fortunately he still had Mozzie as an ally.

"Then Elizabeth it is."

She blushed again and he realized she must find him charming, her hand brushing his arm slightly before she pointed at the back offices.

"I was just wondering how you liked our gallery? I was impressed with your certificate from the Académie Julian. I've heard good things about them."

She seemed interested in his supposed education in France, Neal coming up with a fantastical tale of sitting in Parisian cafes and sketching what he saw of everyday French life. A part of him hated lying but it was his job if they were going to get this done without injuries. After a few minutes of chit chat, El looked at her watch.

"I need to step out for a short lunch with some clients but please keep an eye on Mr. Burke. He may have some questions for us and Jeremy is out for a meeting. Suzanne will be available if you have any questions of your own. It should remain quiet today. Monday's are our slow days."

She made sure he was ok before leaving with a European looking couple whose accent sounded faintly of Italy. He had yet to travel the world but he knew enough from books to fake his way around a globetrotting conversation. Ms. Masters left and he was alone at the front desk in the little gallery glancing around at the beautiful framed art and wishing he was legitimately here to work and not to steal.

"Nick was it?"

He turned, surprised to see the new guy there, well the new accountant Jeremy had hired. El seemed a bit moony over this guy but he wasn't one to interfere, mind on his own business and hide. Peter Burke seemed a pretty no nonsense guy but affable and almost easy if anything to get one over on like the rest of the staff. It was still too soon to know much about this new person but for now he had his eyes and ears open.

"Yes, Peter, right?"

The other man nodded, both smiling slightly at the other if not politely before Burke came to the point.

"I was looking for Ms. Masters…"

He barely finished speaking before Neal interrupted him.

"Elizabeth? She went to lunch with some clients. Said I could help you if you had any questions."

Peter was obviously disappointed but hid it as best he could before his real reason for coming up took precedence. He nodded, waving for him to follow back to the office area. Neal called Suzanne who was on the floor nearby. She acknowledged his request shooing them both off as she made her way towards the front desk. Neal knew enough about the gallery from Adler and Mozzie's intel he could fake his way through a convo he hoped. Once the two men were alone, Peter pointed out some items on a list.

"I'm trying to identify these items but can't seem to find them anywhere in the storage room. I don't have access to the vault but I can wait until Mr. London returns. Can you shed any light on where these might be? I'm supposed to log them for this assessment."

Neal looked down at the list as if he really cared, hiding his dismay to see it was three items he had already put aside to be taken. He had only just found out about Peter's assignment today but these three items were meant as a good faith gift to Vincent until he could properly get out from under the man's thumb.

"I think Joe in the back was doing some restoration on something like this. I can ask."

He was being as helpful as he could, never giving himself away as Peter shook his head.

"Really? Mr. London made no mention of it… I'll have to go back there and see what I can find. It was supposed to be out here on the floor."

Peter was muttering to himself now, thinking aloud and now that he knew what the man was looking for, Neal was worried. Nobody else doubted him but if anyone dug closely into his credentials or those "items" they were looking for, he might be in trouble. He wasn't worried for himself so much as the other employees. Wilkes and his men were nearby just in case he had a change of heart or things went south. Neal didn't want to hurt anyone even if it meant getting himself injured. Violence wasn't his thing.

"I can talk to Joe and get back to you. He's on break now but I can call on him after that."

After a moment Peter nodded back to him and left, muttering something about audits and such with Neal feeling relief at not having to prove anything. He still had to do something about this accountant though. Some distraction to keep his real agenda secret.

()()()

Author's Note: So Peter is an Accountant in this alternate reality. What do you think so far?