https://offbookfiles.pages.dev/Recent content on Off Book FilesHugoen-usTue, 20 Oct 2026 00:00:00 +0000https://offbookfiles.pages.dev/posts/eminifx/Tue, 20 Oct 2026 00:00:00 +0000https://offbookfiles.pages.dev/posts/eminifx/A federal court ordered EminiFX and Eddy Alexandre to pay over $288 million in the CFTC&rsquo;s civil case.https://offbookfiles.pages.dev/posts/777-partners/Tue, 20 Oct 2026 00:00:00 +0000https://offbookfiles.pages.dev/posts/777-partners/Joshua Wander pleaded guilty to wire fraud and securities fraud. Prosecutors allege the scheme topped $500 million.https://offbookfiles.pages.dev/posts/enron/Tue, 20 Oct 2026 00:00:00 +0000https://offbookfiles.pages.dev/posts/enron/How do you mislead an auditor for years? And what happened to the firm that was supposed to catch it?https://offbookfiles.pages.dev/posts/ftx/Tue, 20 Oct 2026 00:00:00 +0000https://offbookfiles.pages.dev/posts/ftx/How does a business with no real controls get two clean audit opinions?https://offbookfiles.pages.dev/about/Mon, 01 Jan 0001 00:00:00 +0000https://offbookfiles.pages.dev/about/<p>Off Book Files rebuilds corporate collapses and accounting frauds the way an auditor would: from the filings, the footnotes, the court records and the regulators&rsquo; findings.</p> <p>Each case file asks the same questions. What did the numbers say? What did they leave out? Who signed off? Which warning signs were sitting in plain sight?</p> <p><strong>How we work.</strong> When something is described as proven, a court, regulator or official inquiry found it. Allegations are labelled as allegations and attributed. Convictions, acquittals, reversals and settlements are named precisely. Corrections go at the top of the post.</p>https://offbookfiles.pages.dev/disclaimer/Mon, 01 Jan 0001 00:00:00 +0000https://offbookfiles.pages.dev/disclaimer/<p>Off Book Files publishes general information and educational history about corporate collapses, accounting fraud and audit failures.</p> <ul> <li><strong>Not advice.</strong> Nothing on this site, our videos or our newsletter is financial, investment, legal, tax or accounting advice. Talk to a qualified professional about your own situation.</li> <li><strong>Sources.</strong> We rely on court records, regulator releases and official inquiries, linked in each post. Where something is described as proven, a court, regulator or official inquiry found it.</li> <li><strong>Allegations.</strong> Allegations in complaints, indictments or press releases are labelled as allegations and attributed. A person charged is presumed innocent unless and until proven guilty. Reversed or vacated outcomes are stated as such.</li> <li><strong>Reconstructions.</strong> Some scenes are reconstructions based on the official record and are marked as such.</li> <li><strong>Corrections.</strong> Spot an error? Email <a href="mailto:offbookfiles@gmail.com">offbookfiles@gmail.com</a> and we&rsquo;ll correct it at the top of the post.</li> <li><strong>Links.</strong> We aren&rsquo;t responsible for the content of external sites.</li> </ul>https://offbookfiles.pages.dev/newsletter/Mon, 01 Jan 0001 00:00:00 +0000https://offbookfiles.pages.dev/newsletter/<p>Get one case essay a week by email, free, with every source linked, plus short notes in between: court quotes, timelines and red flags.</p> <p><strong><a href="https://offbookfiles.substack.com">Subscribe on Substack →</a></strong></p> <p>Subscribers get the free <em>10 Accounting Red Flags</em> PDF: ten warning signs pulled from the court records of Enron and FTX, each with its source.</p>