Gather whatever records exist and identify gaps honestly; secondary evidence and professional reconstruction may help but cannot invent records that were never created.
Work from what actually exists
Identify the accountant, lawyer, or institution that can help fill gaps, and disclose any limitation in the record rather than presenting an inference as a documented fact.
Begin with a gap schedule rather than a recreated narrative. List each missing period or transaction, why the original record is unavailable, which custodian might confirm it, and what contemporaneous secondary evidence exists. Useful material may include ownership registers, sale contracts, tax filings, bank statements, invoices, payroll summaries, audited statements, probate records, and letters from institutions that maintained the records. EB-5 requires a lawful source and complete path of capital, invested or actively being invested at risk. The common mistake is asking an accountant to produce a new summary that silently converts assumptions into historical facts.
Hypothetical example: A LaSalle applicant’s family sold an auto-body repair chain after an older bookkeeping system lost several ledgers. The applicant could gather purchaser due-diligence files, filed tax returns, bank archives, vendor statements, and a reconstruction that labels its sources and limitations. For a standalone investment, the investor files Form I-526; evidence must also support the US$1,050,000 standard amount or US$800,000 for a rural or high-unemployment targeted employment area or infrastructure project and creation of ten full-time positions, each for a qualifying U.S. worker. Secondary proof may explain a gap, but invented precision would undermine the account.