[jessaustin]

Both of these episodes are clear cases of commingling. "Pockets the money" and "as though it was his personal account" are key phrases that would command any forensic accountant's full attention. Without these or something like them there would be no justification for piercing.

[jacquesm]

Excellent, thank you for pointing out the exact reasons why that happened. It made good sense from my perspective but to know the exact bits that would flag it is useful information.