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Richard Kahn was Mr. Epstein’s accountant for 14 years. Kahn and Darren Indyke, a longtime lawyer to Mr. Epstein, were responsible for managing some of the financier’s business affairs. Epstein named both men coexecutors of his onetime $600 million estate and they set up a process that has provided about $155 million in restitution to Mr. Epstein’s victims. Kahn said he was aware Epstein, who considered himself a tax and estate planning expert, had 10 or fewer business clients. He said he was not at liberty to name them because of confidentiality agreements.