Have You Talked to Your Accountant Recently?

Have You Talked to Your Accountant Recently?

This is Tim, he is an up-and-coming business owner with dreams and aspirations of being successful. He emails his accountant to see a copy of his financial statement as soon as possible... unfortunately for Tim, his accountant has ignored him.

Tim continues to contact his accountant despite being constantly ignored by him. He finally confronts him three days later to get a statement for his financial position. 

What could his accountant be hiding from him?