My 77-year-old client is a realtor and property management assistant to an elderly woman (~86 years old) who is also a client. I have never met her. She was recently diagnosed with cognitive impairment and is no longer allowed - legally - to manage her financial affairs and properties, according to the attorney-trustee.

I also prepare a Special Needs Trust for which she was the trustee. The atto

The 77-year-old client is being investigated for financial improprieties involving the woman.  He doesn't know he is.  I have finished his tax return but now wonder about whether he provided complete and accurate numbers.  He charged the woman for his services.  Issue:  These amounts could be understated. Low reported amounts of his service income would be expected if one were embezzling money. 

Issues?