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Do You Have a Real Set of Books?
If you are running a fraudulent set of books, you really do need to have a real set of books too. Like the existence of Parechee's Libro Narrow, his black book. Something like that did have to exist for the running of the club. We suggest that you do not engage in keeping two sets of books for your business. But if you do, the key here is how well you hide it and how good your cryptography is.