Wouldn't this trigger a dispute on the client's part? If so, I think the bank would investigate the charges to see if they are indeed legitimate. I would recommend the client go to the top in the bank and then maybe contact an attorney to possibly pursue this further. The statement it is too late from the bank is disturbing. I agree with Gail, I would want to know what the definition of too late is exactly. Did they see the statement on line and immediately call or did they receive it in the mail and then immediately call. Either way, too late doesn't cut it.