When Ethan Montgomery is forced to return home to run the New York City branch of Montgomery International, the last thing he expects is to find is that the Board of Directors have hired forensic accountant, Rachel Sullivan, to review the bank's records. Ethan fell for Rachel 13 years ago, but she chose Ryan, his best friend since childhood. Now, after Ryan's sudden and tragic death, Rachel is alone again. Seeing her brings back feelings Ethan believed died a long time ago. Worse, giving in to those feelings threatens to expose a secret Rachel should never know, one that involves Ryan and the past and might endanger her life.

Rachel Sullivan is stunned when Ethan Montgomery suddenly returns to New York City after years away in Europe, and, heaven help her, those feelings she once had for him, before she had to marry Ryan, are back and stronger than ever. But being with Ethan is a conflict of interest and threatens to annihilate everything she's worked toward over the last few years, including her independence and painstakingly rebuilt financial security destroyed by Ryan's death.

Will circumstances force them to once again sacrifice their true feelings, or will Rachel and Ethan conquer the odds and give love a second chance?