Punishing His Accountant: Caught Stealing Read online

  Punishing His Accountant: Caught Stealing

  By

  Alicia Roberts

  Punishing His Accountant: Caught Stealing

  Copyright 2013 by Alicia Roberts

  This book is licensed for your personal enjoyment only.

  This book is a work of fiction and any resemblance to persons, living or dead, or places, events or locales is purely coincidental.

  Adult Reading Material

  Disclaimer: The material in this book is for mature audiences only and contains graphic sexual content. It is intended only for those aged 18 and above.

  ***

  Punishing His Accountant: Caught Stealing

  ***

  Ella Wilder has just been caught embezzling from the company accounts.

  Lucky for her, the company CEO Josh McGould has always been attracted to her, and needs a new personal attendant. He gives Ella a choice: face the auditors, or follow his bidding and avoid legal prosecution.

  When Ella chooses the latter option, Josh wastes no time in training her for her new role. Ella is forced to play the courtesan to her powerful boss. It’s a position that requires far less clothes than most jobs, and far more spankings…

  Chapter One

  It wasn’t like Ella Wilder planned to steal the money.

  She’d just borrow it – and return it after a few days.

  The balloon payment on her mortgage had come up, and the bank refused to refinance her loan. She scrambled to get funds from her IRA, but the paperwork was taking time, and she didn’t want to give up her beloved home.

  After racking her brains for days, Ella decided that she’d get a short term loan from her employer, InterPlus Worldwide. Nobody would notice that they money was gone, and she’d return it as soon as her IRA-paperwork went through…

  “I need you to run a current quarterly statement for me right away.”

  The deep male voice startled her, even though she knew who the speaker was. It was Josh McGould, CEO of InterPlus Worldwide and her boss.

  Ella rotated her chair to face the man standing behind her.

  “Sure thing,” she said, “I’ll have it printed out within the hour. Do you want a digital file too?”

  “Yes, that would be great,” Josh said. “I’m flying down to Argentina on the redeye this evening, so I’ll review the numbers when I’m on the plane.”

  Ella nodded. “I’ll send the file to your private e-mail. Is there anything else you need before your trip?”

  “No, that’ll do it.”

  Josh shrugged, and Ella caught herself admiring the cut of his light gray suit and his midnight blue silk tie. Looks like Armani, she thought to herself, before reminding herself not to gawk at her boss’s chest.

  “If you need anything else before you leave, just let me know,” she said, wondering if he’d noticed her stare.

  “Thanks, Ella,” Josh said. “These sales trips seem to come up out of nowhere. I appreciate your helping me get ready.”

  His eyes met hers, then briefly swept downward. Ella was certain he’d just checked out her legs, and not for the first time, either, although he was always discreet about it.

  Today she was wearing sheer pantyhose under a black pencil skirt that hit above the knee. As Josh made eye contact with her again, she felt herself flush and had a sudden urge to tug the skirt down over her knees.

  “You’re welcome,” she said, returning his gaze.

  His eyes were deep brown, almost black, beneath his high, tanned forehead and luxurious jet black hair, which he wore combed back with just a touch of gel. Ella knew he prized good manners, and she always made sure to observe the proper formalities around him.

  Besides, she thought, watching him striding away toward his corner office, his formalities made her feel more secure. He seemed strong and masculine, and whenever he was nearby, her heart seemed to flutter. Occasionally she caught something in his eyes – something almost predatory, that made her feel weak-kneed.

  Despite her attraction to him, Ella prided herself on her independence and had no intention of starting up an affair with her boss, so she was grateful for his formal manner. Formalities helped increase the distance between them, and helped her to try not to fantasize about his rippling muscles and large hands.

  Two years ago, Ella had been hired as the head of InterPlus’s accounting department. She’d been surprised when Josh told her to report directly to him – she’d expected an international trade firm like InterPlus to have a vice president-controller, but, Josh told her that he liked doing things his own way.

  Occasionally, Josh would return from a trip overseas with a small gift for her. The latest had been a beautiful tea set from Malaysia, after he’d remarked that she always seemed to have a mug of tea at her desk. It had never occurred to her to add up the financial value of his gifts. He never made a big deal of the gifts, so she didn’t either.

  Ella dropped off the printed quarterly statement on Josh’s desk and e-mailed him a digital file as he had requested. For the rest of the afternoon she kept herself busy with some trivial financial reports, to keep her mind off what she was about to do.

  At five o’clock, as the rest of the office was packing up to leave, she picked up a manila folder and took a stroll past the corner office to make sure Josh wasn’t there.

  The lights in his office were turned off, and the report she had dropped off for him was gone. Certain that her boss was safely on a plane to Argentina, Ella made her way back to her desk and logged into the company payments system.

  ***

  Ella’s heart beat wildly as she went into the InterPlus accounts payable section. Her fingers were trembling, but she managed to type in all the details need to transfer $99,468 to the fake business account that was actually hers.

  It’s not wrong, she told herself, she’d repay InterPlus as soon as her papers came through. Everything was set up perfectly, and when the company was audited in six months’ time, nobody would find out about her “loan”.

  Still, she felt a little badly about betraying Josh’s trust in her. She’d considered asking him directly for a loan, but she was afraid to. Ella was certain he’d turn her down, and worse, he’d think badly of her for having such messed-up personal finances.

  She valued his high opinion of her too much to risk it.

  Chapter 2

  As she passed Josh’s office the next morning on the way to her desk, Ella was horrified to see that the lights were on and the door was closed.

  She hurried to her workstation and sat down, her heart pounding in her ears. Obviously the trip to Argentina had been called off. That meant he could get full access to the company books before she could replace the money she had borrowed.

  Fighting down her fear, she pulled out her reports for that day. She had covered her tracks well, she told herself. With hundreds of large payables going through InterPlus on a daily basis, it was highly unlikely Josh would even notice her withdrawal.

  She left the office for lunch, hoping to avoid talking to Josh until her loan came in the next morning and she could make the transfer to cover her tracks.

  When she returned at one o’clock, she found him waiting for her at her workstation. She thought he looked angry, but she told herself she was imagining it.

  “Good afternoon, Mr. McGould,” she managed to choke out.

  “Good afternoon, Ella.”

  “Was your trip to Argentina canceled?”

  He scowled. “Yes, it was.”

  “I’m sorry to hear that.”

  “It’s unfortunate. A lot of money was at stake.”

  Ella took a deep breath. So that was what he was angr
y about. Maybe he hadn’t noticed the transfer after all.

  “Could you please run a report for me?”

  “Of course,” she replied. Please, she thought, not accounts payable.

  “I need you to run a detailed accounts payable for the past 24 hours.” He looked directly at her without changing his expression.

  A wave of terror swept through her. This is it, she thought. My whole life is ruined.

  Josh didn’t wait for her to answer.

  “Bring it to my office at four o’clock,” he said curtly and left.

  The afternoon passed in a blur. Ella tried to figure out what to say when she delivered the report. With any luck, she could get out of the office before he read it and have the amount deposited tomorrow morning before work. Maybe then he would go easy on her.

  What was she thinking? Of course he could see the report on the computer. He had asked for the report so he could make her squirm.

  At four o’clock she had the report printed and knocked on Josh’s office door.

  “Sit down,” he ordered.

  Ella sat down. Josh remained standing, towering above her. It made her feel like a schoolgirl who had been called to the principal’s office. Only this was worse. Much worse.

  “Ella, have you ever worked for a company that had two chief accountants watching the books?”

  “Yes,” she said.

  “Can you tell me why this is done?”

  “It’s to guard against…” She paused, feeling her heart thumping wildly.

  “Yes?” Josh’s dark eyes drilled into her.

  Her throat felt dry and she gulped. “Embezzlement.”

  “Yes, that is the correct term.” He paced back and forth behind his desk. “You’ve probably wondered why InterPlus doesn’t use this practice. The reason is, I’m the other person watching the books. I know that as CEO, I’m meant to delegate this practice and spend my time on more important matters, but I told you when I hired you that I like doing things my own way.”

  Ella nodded and swallowed hard. She felt as if she was going to faint.

  Josh stopped pacing and looked at her. “And you know that if I become aware of suspected embezzlement at this company, then as the CEO I’m obligated to report it to the police?”

  Images of men in uniform and handcuffs flashed through Ella’s mind. Frantically, she turned over the possibilities in her mind and decided to come clean. If she confessed and promised repayment, maybe she could avoid criminal charges.

  “I only borrowed the money,” she blurted out. “I was going to repay it tomorrow, with interest.”

  Josh nodded. “Please continue.”

  “I’m sorry, Mr. McGould,” she said, willing herself to hold back her tears. “Please don’t report this as a crime. InterPlus will get all of its money back tomorrow.”

  Josh shook his head. “Even if that’s true, it will be impossible to hide. InterPlus moves a lot of money, Ella, and the auditors are top-notch. They’re trained to look for one-time transactions using phony business accounts. If I don’t report you to the police, they will.”

  Ella felt sick to her stomach. Of course he was right.

  She thought about Cook County jail and the horror stories. Even in the women’s unit, it was no place to be.

  Josh picked up a Chinese paperweight from his desk and turned it over in his hands, as if weighing her fate. Ella felt time slow down. Finally, Josh put down the paperweight and turned to her.

  “You used very bad judgment, Ella,” he said. “But I’m not interested in seeing you go to prison. You can keep your money. I assume you’ve cashed out your retirement account to cover the embezzlement?”

  Ella nodded, afraid to speak.

  “My job consists of brokering agreements,” Josh said. “I’ve thought of a possible agreement between us that will allow you to avoid embezzlement charges while allowing me to fulfill my duty as CEO of this company. Do you want to hear more?”

  “Yes.” Ella’s voice was barely audible. She already knew she would do whatever he wanted. It was too much to hope for that she would be able to keep her CPA license and find another job, but at least she wouldn’t go to jail.

  “You will have to leave your employment at InterPlus, of course,” he said. “A voluntary resignation would be much preferred. If you agree, then there will be no complaint to the state licensing board for accountants.”

  “I agree,” Ella said. Her heartbeat was returning to normal.

  Josh held up his hand. “Wait, I’m not finished.”

  He went behind his desk and sat down. Ella liked this seating arrangement much better. She no longer felt quite so much like a naughty schoolgirl about to be chastised.

  “All of the foreign businessmen I meet with on my trips have personal secretaries,” he said. “And yes, these are all businessmen.”

  A hint of a smile played around his mouth, and Ella noticed, not for the first time, the fullness of his lips. His mouth was lush and yet forbidding, as if he was capable of both cruelty and kindness.

  “These secretaries,” he continued. “They are always attractive, as you are…” He stopped speaking and ran his eyes slowly down her body.

  Ella’s heart start beating wildly again. Even as his eyes brushed past her breasts and legs, his gaze was dark and contemplative.

  After a very long pause, Josh went on. “I’m sure there is a middle aged executive assistant in sensible shoes back at corporate headquarters making sure the files are organized and the personal calendar is kept current.” He smiled, flashing a perfect set of white teeth. “This girl – and that is what they’re called – is there to take care of other, more visible duties for her boss. Things like running errands for him, or fixing him a drink, or making sure no one interrupts him during a meeting. Oh, and meeting and greeting his business associates – and looking good while she’s doing it.”

  Ella was shocked. “They sound like courtesans.”

  Again Josh smiled. “That’s very astute. When I first visited China, I learned the courtesan plays an important role in the success of the man she serves. If she’s good, she learns many secrets.”

  He leaned back in his chair. “I’ve known for some time that my lack of a personal secretary diminished my stature a bit in the countries where I do business. I’ve procrastinated too long in addressing the problem, but no longer. I have reason to believe that the meeting in Argentina was called at the last minute and then canceled due to a lack of respect on their part – respect for me. Respect is everything in these cultures. Do you understand that?”

  Ella nodded, avoiding his gaze. There was something in his eyes that she wasn’t sure she could face.

  Throughout her career, Ella had felt nothing but contempt for the pretty girls who wore short skirts and high heels and earned their livings making coffee for the boss. She’d always believed there was something wrong with them that made them want to serve men like that. Then she thought of the Cook County Jail.

  “My proposal is this,” Josh said. “You will resign from your job, effective three days ago, and immediately become a contractor for InterPlus as my personal secretary. This will allow you to work off the money as a legitimate business expense that the auditors will accept.”

  Ella gulped and nodded slowly, trying to make sense of what he was saying.

  “It’ll look best if the amount you embezzled is entered as a 50 percent up-front payment,” Josh continued, “since that’s customary for contractors. You’ll need to complete another $99,468 worth of work to satisfy the terms of our contract. Don’t worry,” he said, noting her expression of dismay. “I know it’s a lot of money, but I’ll set an excellent hourly rate for you. I’ll even pay you a $50,000 cash bonus if you perform your duties satisfactorily, and I’ll give you a good reference for your next job.”

  He looked directly at her. “What do you think so far, Ella?”

  Ella’s mind was spinning too fast to weigh the pros and cons, but she wanted to keep her opti
ons open. “It sounds, um, intriguing,” she managed to say.

  “Very good. But there’s more you need to know.”

  Josh leaned forward and placed his hands on the desk. “Look at me please, Ella. I know this has been a difficult discussion for you, but it’s important that you go into our agreement with your eyes open.”

  Ella forced herself to meet his eyes.

  “Unlike the men I do business with, I prefer that my secretary be smart,” he said. “The problem is that you have no experience as a personal secretary. The chief purpose of the position is to serve. I want you to understand that.” He looked at her for a reaction, then continued. “You’ll need to go through training. Your time spent in training will be applied to the balance you owe InterPlus, of course. Are you willing to undergo training?”

  “Of course.” It’s not like she had a choice, she thought to herself. “What kind of things will you be training me for?”

  “Everything you need to know to do your job. The training will take place at my home, the first session is this evening. I’ll send a car to your place at seven.”

  “That soon?” Ella had hoped for a few days to think things over.

  “Yes, that soon.” He scowled at her. “Remember that the embezzled funds are already sitting in your phony business account. The longer they sit there without a contract, the more likely that the auditors will notice.”

  Ella’s stomach clenched.

  “I think we’re close enough to an agreement that I can go ahead and have my attorney draft the contract in time for your signature this evening,” Josh said. “What do you think?”

  Ella decided to go home and think about it, but it didn’t seem like she’d get a better deal. “I agree,” she said.

  “Excellent. Just think – if you sign the agreement, you’ll be using your phony business account for a legitimate reason after all.”

  He smiled, and Ella noticed the feral glint in his eyes.