Judge Pang Xiaoman of the Prefectural Audit Department was falsely accused and demoted into reincarnation. When he opened his eyes, he became an auditor of an accounting firm who died suddenly at his desk after working overtime for 37 consecutive days. Others traveled through time and brought magical powers through the system, but he brought with him half a page of the book of life and death - to see who's longevity, karma, and dark history were all exposed. The boss squeezed him? Check your company's false accounts. Are customers giving him a hard time? Let's see how many days you can survive. Ghosts stalking him? Sorry, this is what I used to do in the underworld. His catchphrase: "There's something wrong with your account."