Originally Posted by
minimoke
Solved, OK that makes it relative straight forward.
You go to the owner (not the police or IRD or anyone else) with the hard evidence you have at hand and you leave it to the owner to make the next call. Give them a call and say you want to speak urgently and confidentially with them and when suits. At this point I personally wouldn't be leaving an email paper trial with your name on it.
You have a contractual obligation to look after your employers interests - that is the owner, not the boss. That may may make the ethical dilemma easier to figure out. Your owners likely reaction is to call in the police and a forensic accountant / auditor. No-one likes loosing large sums of cash.
To give you an idea of the seriousness, your boss, given the time scale of the offending, and the amount, is looking at 2 years in jail and payment of reparations. If he doesn't have the cash this will be the sale of his house and other assets. When the stone is thrown in that pond the ripples will head out and impact more than your boss. If the accounts lady is complicit she may also be looking at jail time as well.
Good luck. You know the right thing to do. Delaying does not make it any easier.