"Fake Accounts Love Letter" tells the story of undercover accountant Wen Yan who infiltrates the Xie Group to investigate counter-intelligence expert Xie Yun in order to overturn the case for his father. However, he discovers strange "anomalies" in the accounts - the seemingly flawed numbers are actually love letters written by him using financial passwords. From the temptation of "Watcher" to the metaphor of "Moonrise Bird", from workplace games to the reveal of identity, the two dismantle the conspiracy between true and false accounts, and also decipher each other's sincerity. When Xie Yun's secret words point to the truth about Wen's father's injustice, when the organization exerts pressure and is surrounded by insiders, they must choose between trust and suspicion, mission and emotion. In the end, the cold numbers pieced together justice and confession, redressing the injustice and allowing two hearts that had been separated by codes to find a destination that did not require deciphering.