What’s at stake
The grading can depend on what is counted. For example, under §32.51 fraudulent use or possession of identifying information ordinarily ranges from a state jail felony for fewer than five items to a first-degree felony for 50 or more, subject to enhancements. Other financial offenses may use the dollar value instead.
What a Texas court looks at
An early hearing may address outstanding bank or business records. Ask whether the state is relying on raw transactions, a summary or an expert’s interpretation. If the case proceeds to trial, counsel can challenge the connection between individual entries, authority to approve them and evidence of intent.
What happens next
- Identify the exact allegation, scope of any subpoena or warrant, and whether the inquiry comes from state or federal authorities.
- Trace the transactions from source records: approvals, bank entries, invoices, account access and changes in bookkeeping. Preserve audit trails and versions.
- Discuss whether the dispute involves mistaken accounting, scope of authority, identity or intent. Counsel can compare those explanations with the state’s evidence.
Timing and deadlines
A subpoena may bring an immediate response date even if an investigation takes months. Record the date and method of delivery and send the document to counsel promptly.
Costs and payment
Ask whether accounting reconstruction, review of large electronic records and an expert report are separate charges. Counsel can suggest which period or transaction to examine first.
How to prepare
- Bring the complete subpoena, letters or search inventory.
- Identify who held each role and who approved the questioned transactions.
- Preserve original ledgers, policies and emails you lawfully control without editing or taking employer files.
How Angel and his team can help
Prosecutors commonly ask investigators to turn hundreds of entries into a short transaction narrative. Angel can work backward from that narrative to the original invoice, bank posting, approval and later adjustment. For example, a transfer counted twice in an export may tell a different story once reversals are traced.
Speak with the officeQuestions and answers
The bank lists me as a signer. Does that prove I initiated the transfer?
Signature authority is one fact. Access logs, dual-approval procedures, device records and internal instructions can help establish who initiated or approved an individual transaction.
Does a subpoena mean I’m accused of a crime?
A request for testimony or records can go to a witness, business or person under investigation. Counsel can clarify its scope and discuss representation and response obligations.
Who represents me if the company has its own lawyer?
Ask explicitly whom the company lawyer represents. If your interests and the company’s may differ, discuss independent representation before an interview or document production.
Should I correct bookkeeping entries before the first meeting?
Preserve the original ledger and its audit history. If you believe an entry is wrong, make a separate note for counsel with the transaction ID and explanation. Discuss lawful corrections and preservation obligations before altering the source record.
What if I no longer have legitimate access to company accounts?
List which systems exist, who administers them and when your access ended. Do not use another person’s login or take records you lack authority to possess. Counsel can identify lawful ways to request preservation and production.
Does repaying a disputed balance resolve the allegation?
Repayment may change the loss calculation or a negotiation. It does not automatically establish or disprove criminal intent. Have counsel review any repayment agreement, admissions or release before you sign.
Can a genuine signature still become part of a fraud allegation?
Yes. Investigators may question what was represented, who authorized a transaction or how a signed document was used. Bring the version available when it was signed, later revisions and the messages explaining its purpose.
When would a forensic accountant help?
A specialist may help where balances cross multiple entities, a loss calculation combines disputed transactions or reversals are hard to trace. Ask counsel what question the review would answer, what source files it needs and the likely cost before authorizing it.
Let’s talk about your next step.
You don’t have to figure it out alone. Talk with Angel’s office about your concerns, upcoming dates and how the team can help.