CPA
. And so, naturally, Anna-san’s father, the representative, is also a
CPA
. The late Grandfather is one too. Then,
CPA
has a special set of rules Rules? In current Japan, CPAs are allowed to own stock in various companies, but they’re not allowed to own stocks in companies that they’re directly involved in auditing So they can’t have stocks there? If he’s a shareholder in that company, he won’t give an auditing result that will be detrimental to that company, right? It’ll lower the value Oh, I see. Thus, CPAs in private practice are strictly restricted from doing such things, but it’s even more strict in CPAs who belong to auditing firms Okay. If you’re a member of an auditing firm, you’re not allowed to own not only the shares of the company you’re directly in charge of but also of the companies that your colleagues in the same firm are in charge of. Even if it’s in a different branch, or a different place, even if it’s colleagues you never saw or talked to before, you can’t buy the stock of the companies that they’re auditing Oh, because they might stealthily hear some information from the inside, like, That company’s performance is rising, or a secret project is about to begin, which raises the value of the stock Misuzu said. Meaning, it becomes a hotbed for insider trading Momoko-neechan said. Correct Shou-neechan continues. So, Anna-san’s late Grandfather was also a
CPA
, but, all the shares he owned were in companies that had nothing to do with his auditing firm. He handed those over to Anna Erica-san through inheritance. The lawyer is currently handling it, but. Anna-san’s lawyer, which is her guardian, is to take care of her inheritance until she becomes an adult. That was according to Anna-san’s Grandfather’s will. Furthermore, I’m pretty sure those were all blue-chip stocks, weren’t they? Ten years since her Grandfather’s death, all of the stocks have gone up tremendously, haven’t they? Yes. Anna-san said it herself, the value of her current assets over 300M And she’s that young, haa But, there’s nothing wrong with that so far, since Anna Erica-san’s name doesn’t overlap with the companies that Anna Keniichiro’s auditing firm is in charge of Shou-neechan looked at me. But, the father’s going to merge with another auditing firm, isn’t he? In that moment, Momoko-neechan; Oh, I see. So that’s how it is She nods. Yes, the auditing firm they’re merging with is in charge of companies that Anna-san has stocks for Shou-neechan smiles wryly. When they merge, they become the same corporate body, right? If that’s the case, even if it’s his daughter’s name, it poses a problem since she holds stocks of the company that his company is in charge of I see. So it’s a breach of rules among the CPAs That’s why Anna-san’s father needs to sell the shares of the company that’s audited by the company he’s merging with for about 70M Yen as soon as possible Shou-neechan said. I see. Anna-san’s still a minor, furthermore, normally, the custodial parent is free to manage the assets left to the minor but it should be customary to sell any potential suspicious stock before the merger is complete, isn’t it? Momoko-neechan said. Yes. It’s in his 14-year-old daughter’s name, but, they can’t help but suspect that this is a way to evade the rules. And truly, Anna Erica-san’s stocks are all blue-chip stocks If she continues to hold the stocks, Anna-san’s father will be exiled from the CPA’s society Indeed. However, in Anna-san’s case, her late Grandfather instructed his lawyer in his will to manage her asset as her legal guardian The Father can’t dispose of the shares until Anna-san’s releases the guardianship of the lawyer Yes Shou-neechan nods. Even so, they need Anna-san’s approval, don’t they? I asked. Naturally. The inheritance Anna-san received from her grandfather is her personal property Momoko-neechan replied to me. But, Anna-san’s father, Anna Kenichiro is already in serious trouble that he needs it resolved asap. Nothing is much more grave than questioning his reputation. After all, he’s going to cause inconvenience to the hundreds of CPAs who belong to the two auditing firms Shou-neechan said. Right. I’m sure that the other accountants will follow the rules and give up all the shares of the company that the merging corporation is in charge of by the set deadline If Anna Kenichirou, the representative of one of the auditing firms is to say that he couldn’t sell his shares before the deadline, the merger itself will stop And the new company’s credibility will be at stake Momoko-neechan and Misuzu said. Yes, perhaps, Anna Kenicirou doesn’t want to take the entire inheritance his daughter received from her grandfather. Although Shou-neechan said. Anyway, once the control of the legal guardian is lifted, Anna-san’s father will be able to dispose of Anna-san’s assets, right? I asked. Correct. As it stands now, the lawyer who’s Anna-san’s legal guardian is the only one to take care of her assets and no one else, it’s all according to the Grandfather’s will The father can’t go ask the lawyer to ask for Anna-san’s permission and sell off the stocks willfully. They don’t want the stock in question to remain in Anna-san’s hands. The union of the companies is approaching It’s an impending problem. But, that’s. Then, why did Anna-san think that her father’s taking all of her inheritance away? I think it’s her misunderstanding Momoko-neechan asserted. I think so too. Even in the conversation earlier. Anna Kenichirou’s an obstinate man, but. Still, I didn’t feel any ill will towards his daughter. But, Anna-san is afraid of her father Misuzu said. Right. She’s under the impression that her father’s trying to take away her fortune after all.she even ran away from home But. Despite that, she mentioned that she’ll be my slave, and she’ll give all of her assets amounting to 300M. Meaning, Anna-san’s got no interest in the assets themselves Hmm. Somehow, I feel like there’s some secret we don’t know yet Well, we just completed our investigation just now. Right before we started our meal Shou-neechan said and smiled wryly. In the end, we had to investigate up to 15 years ago so it took us a lot of time. I also did my own investigation Fifteen years ago? Anna Erica-san is 14. This is a problem influenced by the time Anna Erica-san’s born Then. Shou-neechan speaks of the origin of the problem. Oh, I see. I get it now Hearing Shou-neechan’s report, Momoko-neechan understood And, she sighs out. That indeed says why the trust in her Father is lost Indeed. I didn’t imagine that he could hide such truth Misuzu’s also surprised. I guess that’s why Anna-san was feeling overwhelmed and desperate I also am surprised by what Shou-neechan reported. That sure will make her run away from home. Even volunteer to become a sex slave. She’s so desperate that it’s inevitable. I now get why Ruriko couldn’t talk about the details now The truth is too devastating that she can’t talk about it so carelessly before Anna-san. It might just heat up Anna-san even further. Therefore, Ruriko remained in the dining room Although, I’m sure that she did her own research separate from the Kouzuki SS. At least, Ruriko hasn’t revealed Anna-san’s secret to anyone else. Yes, if Ruriko told us secretly, then that girl will lose her trust in Ruriko. Momoko-neechan said. That’s why Anna-san was always by Anna-san’s side. Always in a place, she could see. Ah, wait a second. Uhm, Seki-san. Does Anna-san’s father, know this far into the truth? Momoko-neechan asks. Well, Anna Erica-san perhaps discovered the truth through the journal left in the secret library her Grandfather left behind Only Anna-san can enter that library. Her father doesn’t even know that there’s a secret room hidden in the detached building used by his Father who died away. Therefore, I don’t think Anna Kenicirou knows Even in the call earlier, the father was seriously worried about Anna-san. Then, this is just some unnecessary trouble. If he discovers the truth, I’m sure that the father will also tip over Momoko-neechan’s right. It might be the cause of the Anna house’s collapse. This is a much more delicate problem than imagined, Danna-sama Misuzu looks confused too. This is a problem that might even change the identity of Anna Erica Shou-neechan summarized. So, what do you plan Kou-chan? Momoko-neechan asks me. I’ll be using the shrine maidens. I’ll bring Tsukiko with me during the meeting with Anna-san’s father. That’s what I have so far I. It’s a problem that we need to settle as soon as possible, and if we’re going for a major operation, then we’re going to use everything we can Right, that might be the only option Momoko-neechan agreed. So you can’t deal with it unless you operate her heart. Hm? Momoko-neechan looked at Shou-neechan By the way, Seki-san? Yes? Just how did you investigate to find out about this truth? Huh? How did you discover some secret that only Anna-san read from her late Grandfather’s journal, which is something 15-years-old, and something Anna-san’s father doesn’t even know? Now that she mentioned it. Yes, that’s why I chose someone who knew Anna-san’s Grandfather before he died Shou-neechan smiled. To be specific, Kuromori Minaho-san Minaho-neesan? Right. Minaho-neesan was kidnapped to the Black Forest 16 years ago. She’s already on the other side 15 years ago. Anna Erica-san came to this mansion out of inevitability That means?