Goren and Eames investigate the assault/car accident of a corporate finance officer and the murder of her boyfriend, and they stumble upon a corporate accounting fraud/stock manipulation scheme. The corporate finance officer, Elizabeth Dawson, had been investigating her corporation's accounting irregularities and had refused to sign the accounting statements. Unbeknownst to Dawson, it was her corporate boss Chief Financial Officer Jack Crawley who had assaulted her, murdered her boyfriend and subsequently framed her for that murder. Crawley offered to provide her with an alibi if she signed the accounting statements.