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When Midland Airlines Flight 3182 falls from the sky and kills Callan Morrow's best friend, Callan wants to know what went wrong. Unsatisfied by the official account, he uses his audit and forensic-accounting skills to investigate further, but instead of closure, he finds collusion by the aircraft's manufacturer, third-party maintenance and inspection contractors, and the federal government.

Callan's wife, Terese, content with their secure suburban lifestyle, encourages her husband to relinquish his pursuit to hold those companies accountable. Although he relents, a series of events and circumstances bring them both back to the source of the accident, requiring them to question how far one must go to do what is right. Should they risk affecting those they love? Seeking the answer leads the Morrows into the midst of unethical business practices, government bribes, and murder.