The central character of this book, perhaps the fleur de mal, is an accountant named Kenneth Dewar. He has a small but very wealthy clientele, a knowledge of the tax laws admired by the IRS, and a secret partner in the form of Ellsworth Dodge, the President of the Salem and Mystic Bank. His work with Dodge involves identifying promising small companies who are underfinanced and driving them into bankruptcy.Dewar is married and has a daughter and two grandchildren. As the book starts, he is mourning the unexpected death of his wife, the former Sarah Mackenzie. He first met her in the Thousand Islands when she was about thirteen and still arguing with her mother about what kind of bathing suit she could wear. Dewar was on vacation from Harvard and not quite twenty years old. Sarah fell in love with Dewar at first sight.

He did not notice. Her parents did notice, however.Her parents were Scottish. Angus Mackenzie, emigrated to Canada, and his fiancé, Elspeth, an accountant, stayed in Scotland until they had accumulated enough money to support a marriage. At the time they met Dewar, Angus was the General Manager of the Bank of Montreal, a very important person indeed.Over the years Dewar developed a close relationship with the Mackenzies. It was a good thing that he met them. His parents had died early, and he was alone in the world.

Angus Mackenzie taught him about money and Elspeth Mackenzie taught him about accounting. All this time Sarah was growing up.The Mackenzie family went to Dewar's Harvard graduation ceremony. That was the time that Dewar finally noticed Sarah. He asked her to go to the Ball with him. She was delighted, as were her parents.There was a flaw in all this. Dewar wanted to go on to the Harvard Business School but was refused admission on the grounds that he applied too late.

This was the type of problem that Angus could solve in his sleep. He marched Dewar over to the Business School and introduced him to a Professor Angus knew. They talked about nothing special but a few days later a letter arrived admitting Dewar to the Business School. Angus Mackenzie had more influence than Dewar could imagine.So, Dewar started out his professional life with the great advantage of being tutored in integrity, in banking and finance, and in accounting by the Mackenzies. He had a Harvard M.B.A.

, but unfortunately retained the Harvard attitude.His marriage to Sarah was a success, but, after her death, he realized that he had neglected her. As he got wealthier he became more distant. That realization prompted him to do an accounting of their marriage. Then, in a secret drawer of his wife's desk he finds correspondence which alters his life.The letters devastate him, and, by instinct, he tries to rectify his life.