When a specialist for big time tech firm Novice Systems winds up dead, the FBI suspects the involvement of company founder and CEO Wesley Kent. However, their initial inquiries meet a brick wall in the form of Kent's legal team. If they're going to move the investigation forward, someone is going to have to go undercover at Novice. No, not Neal. Peter's degree in accounting makes him the perfect candidate to go undercover as an external CPA hired for Novice's yearly audit. Hoping to get a clean audit, Kent gives Peter the royal treatment - big office, fancy coffee, expensive dinners. And while Peter enjoys the good life, he finds compelling evidence that Novice may have a mole.
At the same time, Peter insists that Neal come clean about what he knows regarding the plane explosion and the flight recording. Neal brokers a fact-sharing session between Diana and an uneasy Mozzie, but when Mozzie sees Diana's secret notes on the music box, he worries that Peter may be the one hiding information.
Meanwhile, Peter brings Neal into Novice to bait a trap for the mole, and junior executive Jessica Breslin takes the bait. Breslin has been putting together a lot of intel, much of it about Kent. If she were secretly working for a competitor, she might be looking to take out Kent in order to destroy Novice. However, when Breslin catches on to Neal's snooping, it might be him that winds up in Jessica's crosshairs next.