Thank you for your question which has been passed to me as a solicitor in Scotland. The accountant is a Chartered Accountant if he is a member of ICAS. He has a duty of care to your cousin and if he has been acting as a financial advisor or otherwise dealing with your cousin's money, I find it a matter of concern that he hasn't written since 2007 and worse still hasn't communicate since your meeting. I know you said that you don't think there is malpractice but I'm afraid there has been if he is failing to respond to his client or his client's attorney. My advice is that you him a further 21 days to respond to your request for a list of investments and if he doesn't you have to report him to ICAS. This is too important and he has had every opportunity to respond. Happy to discuss. I hope that helps. Please leave a positive rating so that I am credited for my time.