Bank records analysis is a vital component of many forensic accounting and fraud examination engagements. This case provides students with a hands-on opportunity to conduct a fraud examination based upon a detailed review of bank records. The context of this case is an elderly client who has appointed her son as her durable power of attorney. Unfortunately, he violates his fiduciary duty and misappropriates money from his mother. The students' assignment is to trace the missing money through numerous bank accounts and prepare a report for the local county attorney who will prosecute the case. Students will learn how to trace money through multiple bank accounts, prepare a succinct report for the prosecutor, cope with a large quantity of source documents, and manage a relatively unstructured task.