A court order was received for information in a case where a business customer suspects that an employee did not make multiple deposits into the account. Due to this we have begun our own investigation of the account statements. My question, would a SAR even be applicable since the deposits were apparently never made into the account? Thank you.

If the employee is suspected of skimming deposits before they are made, there's no occasion for a SAR based on that fact alone. They've basically raided the till at the employer's shop.

Agreed, all you have is the story that someone told you; your records do not contain an ounce of evidence that it is true.

Thank you. That was the way I was leaning, but wanted a second opinion.