Roger Halsted was the Senior Accountant at Grayson Global who discovered the discrepancies in the books that pointed to Conrad’s guilt in the downing of Flight 197. He had gathered enough evidence to free David, but before he could go to the police, David Clarke was already dead. After Emily tried to enlist his help at the Grayson's 2002 New Year’s Eve party, Frank Stevens pulled him away, killed him, and staged it as a suicide.
• He was Grayson Global’s Senior Accountant. He’s the one who found the discrepancies in the books that connected Conrad to the terrorists. • Roger had uncovered enough evidence to hang Conrad and exonerate David, but it was too late because David had already been killed. • According to David’s journals, he was a true friend.