Harry Beller
Harry Beller: Jeffrey Epstein’s Accountant, Signatory, and Cash Withdrawal Intermediary
A document-based profile of the longtime accountant whose authority over Epstein-related accounts and repeated cash withdrawals drew scrutiny from JPMorgan, civil litigants, and congressional investigators.
Summary
Harry I. Beller was a longtime accountant in Jeffrey Epstein’s financial operation. Public reporting and congressional records place his work for Epstein from approximately 1992 through 2014. Banking records identify him as an authorized signer, account administrator, or holder of power of attorney across Epstein’s personal accounts and numerous related companies and trusts.
Beller’s importance is operational. Records reviewed for this profile show that he could sign on accounts, confirm transactions, withdraw cash, and act for entities connected to Epstein’s aviation, investments, trusts, and business affairs. JPMorgan filed Suspicious Activity Reports concerning repeated cash withdrawals by Beller, including sixteen withdrawals of approximately $9,800 and a $40,000 check during a period in 2002. Later bank correspondence questioned cash withdrawals from an aviation account and proposed asking Beller for an explanation.
The Senate Finance Committee’s Democratic staff concluded in 2025 that Beller was integral to Epstein’s financial operation and that possible links between his activity and Epstein’s trafficking crimes required further investigation. That is an investigative conclusion, not a criminal judgment.
Beller has not been charged with a crime in connection with Epstein. The records reviewed here do not establish that he recruited or abused anyone, knew the purpose of particular cash withdrawals, laundered money, or helped finance trafficking.
Snapshot
- Name: Harry I. Beller
- Profession: Accountant and certified public accountant
- Documented Epstein role: Longtime accountant, authorized account signer, account administrator, power-of-attorney holder, and financial intermediary
- Approximate period: 1992 to 2014, according to Beller’s reported professional profile and later reporting
- Associated firm: HBRK Associates Inc., associated with Beller and Epstein accountant Richard Kahn
- Documented banking relationships: JPMorgan Chase, Deutsche Bank, and FirstBank records involving Epstein-related accounts and entities
- Investigative status: Named in congressional requests for additional financial records; not charged with a crime in connection with Epstein
- Evidence rating: Strong evidence of a central financial and administrative role; insufficient public evidence to attribute knowledge of or participation in Epstein’s sexual offenses
Overview
Beller does not appear prominently in Epstein’s social calendar. His importance lies in the financial paper trail.
An account review prepared for federal investigators identifies Beller as Epstein’s accountant and connects him to HBRK Associates. The same review maps his authority across a large set of accounts and entities. Later congressional analysis describes him as an in-house accountant who possessed power of attorney and repeatedly withdrew cash from Epstein-related accounts.
This makes Beller a potentially important witness for questions that remain unanswered:
- Who instructed particular cash withdrawals?
- What was the cash used for?
- What supporting receipts or explanations existed?
- Which decisions came from Epstein, Richard Kahn, or Beller?
- What did the banks ask, and what did their employees accept without documentation?
Those questions should not be confused with conclusions. Authority over an account proves access and responsibility for transactions. It does not, without additional evidence, prove knowledge of the ultimate purpose of the money.
Work for Epstein and New York Strategy Group
According to Business Insider, Beller’s professional profile listed work from 1992 through 2014 for New York Strategy Group LLC, described as a financial advisory firm serving very wealthy clients. Court records have described New York Strategy Group as Epstein’s money-management firm.
The reported twenty-two-year period predates the incorporation of HBRK Associates. It therefore indicates that Beller’s relationship with Epstein was broader and older than HBRK itself.
The presently reviewed records do not provide a complete employment agreement, job description, or year-by-year account of Beller’s responsibilities. The dates should be treated as an approximate professional history supported by public reporting, not proof that his duties remained unchanged throughout the entire period.
HBRK Associates and Richard Kahn
HBRK Associates was associated with Harry Beller and Richard Kahn, another longtime Epstein accountant. Reporting and civil pleadings identify the initials as referring to Harry Beller and Richard Kahn.
Bank records show that both men had authority over HBRK accounts. A Deutsche Bank account review identifies Richard Kahn in the ownership field and lists both Kahn and Beller as signatories on an HBRK checking account. The same document records two direct payments from Epstein-related accounts to HBRK totaling $26,000. See EFTA01681871 and EFTA01681873.
Civil lawsuits have alleged that HBRK helped create or operate entities and make payments that supported Epstein’s trafficking enterprise. Those are allegations in civil pleadings. Beller and HBRK were not named as defendants in the suits described by Business Insider, and the allegations do not establish Beller’s personal knowledge or intent.
When questioned about HBRK in a civil deposition, Beller reportedly invoked the Fifth Amendment rather than answer substantive questions or respond to document demands. The Fifth Amendment protects a person from compelled self-incrimination. Invoking it is not an admission of wrongdoing and cannot, by itself, prove the allegations.
Authority Over Epstein-Related Accounts
The clearest account map appears in EFTA01681865, a 2019 Deutsche Bank review prepared in response to a federal inquiry. Pages within that production identify Beller as a signatory, account administrator, or authorized representative across numerous accounts.
Accounts and Entities Identified in the Review
| Account or entity | Documented Beller role | Evidence |
|---|---|---|
| HBRK Associates | Signatory on checking account | EFTA01681873 |
| Hyperion Air Inc. and Hyperion Air LLC | Signatory on checking accounts | EFTA01681873 |
| Jeepers Inc. | Signatory on brokerage account | EFTA01681874 |
| Jeffrey Epstein personal accounts | Signatory on listed banking and investment accounts | EFTA01681874 |
| JEGE Inc. and JEGE LLC | Signatory on listed accounts | EFTA01681874 |
| Mort Inc., Neptune LLC, NES LLC, and Plan D LLC | Signatory on listed accounts | EFTA01681875 |
| Southern Financial LLC | Signatory or power of attorney on listed banking and investment accounts | EFTA01681875, EFTA01450074, and EFTA01450259 |
| Southern Trust Company Inc. | Signatory or power of attorney on checking, money-market, preferred, and related accounts | EFTA01681876, EFTA01450074, EFTA01356046, and EFTA01450520 |
| Haze Trust | Signatory on brokerage account | EFTA01681876 |
| Butterfly Trust | Later identified as an acting trustee | EFTA01681878 |
FirstBank records also identify Beller in connection with LCP Company LLC and Island Grounds Inc. See EFTA01252357 and EFTA00065864.
Correction Note
EFTA00065864 supports Beller’s connection to LCP Company LLC and Island Grounds Inc. It should not be cited as proof that Beller was a signer for Lafayette Contractors, Freedom Air Petroleum, Little Saint James, or any Maxwell account unless a separate document expressly establishes that fact.
Cash Withdrawals and Suspicious Activity Reports
Cash is difficult to trace after it leaves a bank. Repeated withdrawals just below a reporting threshold can create concern about structuring, although the pattern alone does not prove an illegal purpose.
According to records analyzed by the Senate Finance Committee and Business Insider, JPMorgan filed at least four Suspicious Activity Reports involving Beller’s withdrawals from Epstein-related accounts.
The earliest report, filed in 2002, identified Beller rather than Epstein as its subject. It described sixteen cash withdrawals of approximately $9,800 each and the cashing of one $40,000 check over roughly three months. The bank reported concern that the transactions might be associated with money laundering.
A Suspicious Activity Report is not a criminal charge and does not establish that money laundering occurred. It records activity that a financial institution believed warranted reporting to the federal government.
Internal records later identified twenty checks totaling approximately $800,000 from January 2007 through 2008. A 2013 compliance review identified more than $920,000 in cash withdrawals from 2009 through 2013 and described them as conducted in New York by Beller acting under power of attorney. These figures appear in the Senate Finance Committee’s 2025 staff memorandum.
The documents establish the withdrawal pattern and Beller’s role in conducting transactions. They do not publicly establish who ultimately received every dollar or what every withdrawal funded.
The Hyperion Air Explanation
JPMorgan correspondence from 2012 discussed approximately $100,000 in cash withdrawals from Hyperion Air, an entity connected to Epstein’s aircraft. A bank employee said Beller signed the checks. Epstein reportedly told the bank that cash was needed to purchase fuel in foreign countries.
John Duffy, then chief executive of JPMorgan’s private bank, proposed speaking with Beller, whom the bank knew, about the withdrawals. The reviewed public record does not show whether that conversation occurred or whether Beller supplied receipts.
A forensic review cited by Business Insider found no evidence that JPMorgan required documentation proving that the cash purchased fuel.
This episode matters because it shows that bank executives knew Beller was the person capable of explaining cash movement. It does not establish whether the fuel explanation was true or false.
Southern Trust Company and Southern Financial
Beller’s documented authority continued across entities Epstein used after moving his principal banking relationship from JPMorgan to Deutsche Bank.
Deutsche Bank records identify Beller as an authorized signer or holder of power of attorney for Southern Trust Company and Southern Financial accounts. The relevant records include EFTA01450074, EFTA01356046, EFTA01450520, and EFTA01450259.
These records show formal banking authority. They do not independently resolve who owned particular funds, who directed each transaction, or whether any payment was unlawful.
Butterfly Trust
The Deutsche Bank review states that Beller and attorney Erika Kellerhals became acting trustees of the Butterfly Trust in February 2015, replacing Richard Kahn and Darren Indyke.
The record also describes later changes to beneficiaries, whose names are redacted in the reviewed version. See EFTA01681878.
The document establishes a formal fiduciary role. Because beneficiary names and the surrounding purpose are redacted, researchers should not guess who benefited or infer a criminal purpose from the trust structure alone.
Transaction Example
One released wire record identifies Beller as the sender of instructions concerning a $100,000 transfer to the Black Srebnick law firm and directs the recipient to contact Richard Kahn with the federal reference number. See EFTA01118488.
This is evidence of Beller’s operational participation in Epstein-related transfers. A payment to a law firm is not inherently suspicious, and this document does not establish an unlawful purpose.
Congressional Scrutiny
In November 2025, Democratic staff of the Senate Finance Committee described Beller as integral to Epstein’s financial operation and stated that his possible links to trafficking crimes merited further investigation.
The committee emphasized his signatory authority, power of attorney, and role in large cash withdrawals.
The committee also reported that JPMorgan had disclosed only slightly more than $4.3 million in suspicious activity while Epstein was alive, then filed retrospective reports covering almost $1.3 billion in thousands of transactions after Epstein’s death. These totals concern JPMorgan’s broader Epstein relationship and should not be attributed entirely to Beller.
Separate proposed legislation and congressional requests named Beller among the people whose Epstein-related bank records and Suspicious Activity Reports should be produced to investigators.
The committee’s work establishes that Beller is a significant financial witness and investigative subject. It does not amount to a prosecution or verdict.
The September 11 Question
Beller’s long employment makes him relevant to any careful reconstruction of Epstein’s finances around 2001. It does not establish a connection to the September 11 attacks.
The earliest suspicious-withdrawal record presently verified for this profile covers activity in early 2002. No record reviewed for this article shows that Beller or Epstein:
- Had advance knowledge of the attacks
- Made trades based on advance knowledge
- Moved assets because of the attacks
- Financed the attackers
- Warned Sarah Kellen, Howard Lutnick, or anyone else about September 11
The fact that Beller handled Epstein’s money during the general period is a research lead, not evidence of foreknowledge.
A responsible 1998 to 2002 inquiry would require dated brokerage statements, wire records, cash ledgers, tax records, communications, and proof of the beneficial owner and purpose of each transaction. Until such a record exists, a September 11 connection should be labeled unsupported.
What the Evidence Establishes
The reviewed evidence supports the following conclusions:
- Beller worked in Epstein’s financial operation for approximately twenty-two years.
- He was associated with HBRK Associates and worked closely with Richard Kahn.
- He possessed signing or administrative authority over numerous Epstein-related accounts and entities.
- He personally conducted repeated cash withdrawals that prompted Suspicious Activity Reports.
- JPMorgan employees viewed him as a person who could explain Epstein-related withdrawals.
- He later held a trustee role connected with the Butterfly Trust.
- Congressional investigators consider his knowledge and records important to following Epstein’s money.
- He reportedly invoked the Fifth Amendment when questioned about HBRK in civil litigation.
What the Evidence Does Not Establish
The presently reviewed record does not establish that Beller:
- Recruited, trafficked, or abused any victim
- Knew that cash he withdrew was used for sexual abuse or trafficking
- Laundered money
- Created sham entities with criminal intent
- Personally directed Epstein’s wider enterprise
- Committed a crime
- Had advance knowledge of September 11
- Participated in any September 11-related financial activity
No criminal charge against Beller in connection with Epstein has been identified. His invocation of the Fifth Amendment is constitutionally protected and is not proof of guilt.
Unresolved Questions
- Who instructed Beller to make each cash withdrawal?
- Are receipts, cash logs, fuel invoices, or internal ledgers available?
- Who received the cash after Beller left the bank?
- Why were repeated withdrawals made in amounts near $10,000?
- Did JPMorgan ever interview Beller or demand supporting records?
- What did Beller know about the purpose of entities on which he had signing authority?
- What services did HBRK provide independently of Epstein?
- What documents were sought in the civil deposition, and what questions prompted the Fifth Amendment invocation?
- Did federal investigators ever obtain Beller’s accounting workpapers or interview him?
- What do complete 1998 to 2002 ledgers show about Epstein’s assets, trades, wires, and cash?
Timeline
| Date | Event | Evidentiary significance |
|---|---|---|
| Approximately 1992 | Beller’s reported work for Epstein begins | Establishes a long financial relationship, based on public professional history and reporting |
| January to March 2002 | Sixteen cash withdrawals of approximately $9,800 and one $40,000 check are later described in a JPMorgan Suspicious Activity Report | Earliest verified suspicious-withdrawal pattern involving Beller |
| 2007 to 2008 | Internal records identify twenty checks totaling approximately $800,000 | Shows continued large cash activity |
| 2008 | HBRK Associates is established or begins appearing in the records | Formalizes the Beller and Kahn accounting relationship |
| 2009 to 2013 | Compliance review identifies more than $920,000 in New York cash withdrawals by Beller acting under power of attorney | Documents a multiyear pattern |
| 2012 | JPMorgan employees question Hyperion Air withdrawals and propose asking Beller for an explanation | Shows bank awareness and Beller’s central explanatory role |
| 2013 | JPMorgan ends Epstein’s client relationship; Epstein-related accounts move to Deutsche Bank | Beller continues to appear with authority in the later account structure |
| 2014 | End of Beller’s reported employment period for New York Strategy Group | Approximate end date, not proof that every later formal role ended |
| February 2015 | Beller and Erika Kellerhals become acting trustees of the Butterfly Trust | Demonstrates a later fiduciary role |
| 2019 | Deutsche Bank prepares an account map for federal investigators | Consolidates Beller’s signatory and administrative authority in EFTA01681865 |
| 2024 | Beller reportedly invokes the Fifth Amendment when questioned about HBRK in civil litigation | Important but not an admission of wrongdoing |
| September to November 2025 | Congressional requests and Senate Finance analysis specifically identify Beller | Places his financial role under renewed official scrutiny |
Evidence Assessment
EpsteinWiki rates Beller’s documented role as Level 4: Operational and Financial Management.
This rating reflects the breadth of his signing authority, his direct handling of cash, his association with HBRK, and his fiduciary roles. It is a description of access and function. It is not a finding that he participated in Epstein’s sexual offenses or committed a financial crime.
The strongest next step is not speculation. It is a transaction-by-transaction reconstruction that connects the account holder, signer, instruction, recipient, beneficial owner, supporting invoice, and ultimate use of funds.
Primary Epstein Data Evidence
- EFTA01681865: Deutsche Bank account and relationship review prepared in response to a federal inquiry
- EFTA01681871: Beller profile, HBRK association, and payments
- EFTA01681873: HBRK and Hyperion Air account authority
- EFTA01681874: Jeepers, Epstein personal, and JEGE account authority
- EFTA01681875: Mort, Neptune, NES, Plan D, and Southern Financial account authority
- EFTA01681876: Southern Trust and Haze Trust account authority
- EFTA01681878: Butterfly Trust trustee history
- EFTA01450074: Southern Trust and Southern Financial banking authority
- EFTA01356046: Southern Trust power-of-attorney record
- EFTA01450520: Southern Trust account authority
- EFTA01450259: Southern Financial account authority
- EFTA01252357: FirstBank entity and signer list
- EFTA00065864: LCP Company LLC and Island Grounds Inc. signer evidence
- EFTA01118488: Example of Beller’s role in wire instructions
- EFTA01648787: Later JPMorgan suspicious-activity reporting covering a broad set of Epstein-related transactions and associates
Official and Independent Sources
- Senate Finance Committee staff memorandum on JPMorgan and Epstein
- Senate Finance Committee release summarizing its 2025 findings
- Senate Finance Committee release on legislation seeking Treasury’s Epstein records
- Business Insider investigation of Beller’s role and cash withdrawals
Research Note
This article distinguishes documentary facts, civil allegations, official investigative conclusions, and unresolved questions.
Suspicious Activity Reports record bank concerns and are not findings of criminal conduct. Civil allegations are not verdicts. Congressional staff conclusions identify matters for further investigation and do not substitute for a criminal prosecution or adjudication.
This page should be updated if additional ledgers, bank records, deposition transcripts, invoices, testimony, or law-enforcement files become public.