Federal authorities in Manhattan have opened an inquiry into the activities of Jeffrey Epstein’s longtime accountant and lawyer, both of whom serve as executors of the late financier’s estate, according to individuals familiar with the investigation. The inquiry involves agents from the Federal Bureau of Investigation and federal prosecutors in New York, though the specific focus of the probe remains unclear.

The accountant, Richard Kahn, and lawyer, Darren Indyke, have consistently denied any knowledge of Epstein’s sexual abuse of hundreds of teenage girls and young women. Both men have faced scrutiny due to their roles in managing Epstein’s finances and estate.

The investigation comes amid ongoing pressure on the Justice Department to reexamine connections to Epstein’s network, including individuals who may have facilitated his sex trafficking activities. Advocates and some of Epstein’s victims have voiced frustration with previous federal pronouncements that appeared to close the case without further prosecutions.

Earlier this year, the release of millions of emails and financial records seized during prior investigations renewed calls for enhanced scrutiny. These documents indicate that Kahn and Indyke were involved in wire transfers and cash distributions linked to some of Epstein’s alleged victims. However, lawyers representing the two men stated that neither had been informed that they were targets or subjects of any official investigation.

Their legal representatives acknowledged that the U.S. attorney’s office had recently requested to speak with at least one individual who provided services to Epstein but emphasized that the scope of the inquiry remains unknown. They expressed confidence that any investigation would confirm Kahn’s and Indyke’s non-involvement in Epstein’s criminal conduct, citing conclusions from previous inquiries.

Records also show that if Epstein’s estate retains any remaining assets, Indyke stands to receive $50 million and Kahn $25 million under the terms of Epstein’s will and related trust documents prepared while Epstein was incarcerated.

Neither Kahn nor Indyke were interviewed by federal authorities after Epstein’s arrest in 2019 or following his death in a Manhattan jail cell that year. To date, the only other person charged in connection with Epstein’s crimes was Ghislaine Maxwell, his former associate and girlfriend. Maxwell was convicted in 2021 for aiding in the recruitment of underage girls for Epstein’s abuse and is currently serving a 20-year prison sentence.

A spokesperson for the U.S. attorney’s office declined to comment on the ongoing investigation.