Federal authorities in Manhattan have begun investigating some of the activities of Jeffrey Epstein’s longtime accountant and lawyer, who both serve as executors of the sex offender’s once vast estate, said two people who are familiar with the inquiry but not permitted to speak publicly. Mr. Epstein’s longtime lawyer, Darren Indyke, and his accountant, Richard Kahn, have repeatedly denied any knowledge of their former employer’s sexual abuse of hundreds of teenage girls and young women. It is unclear what the inquiry, which includes agents from the Federal Bureau of Investigation and federal prosecutors in New York, is focused on. Lawyers for Mr. Kahn and Mr. Indyke said their clients had not been told they are the subject or target of any investigation.

The two men are aware that the U.S. attorney’s office for the Southern District of New York recently asked to speak with at least one individual who provided services to Jeffrey Epstein. The statement added, Mr. Indyke and Mr. Kahn are confident that any investigation will reveal that they were not involved in any of Epstein’s crimes, just as the previous investigation found. If there is money left in Mr. Epstein’s estate, Mr. Indyke stands to collect $50 million and Mr. Kahn $25 million, according to the terms of the will and a related trust that Mr. Epstein had drafted while in jail.

The only other person to be charged in connection with Mr. Epstein was his former girlfriend Ghislaine Maxwell. Ms. Maxwell was convicted in 2021 on charges that she helped recruit teenage girls for Mr. Epstein to sexually abuse. She is serving a 20-year prison sentence.