Episode 33 recap: Qiu Bizheng was caught while Xu Banxia was being investigated.

Despite being drunk, Qiu Bizheng still remembered to let Guo Qidong take the two bags of money. However, Guo Qidong refused and directly stuffed them into the car, urging him to leave quickly. As the car disappeared in the distance, Guo Qidong looked in its direction, deep in thought. Chairman Gao was about to leave for a "Qingfeng Operation" meeting in the province. Before departing, he specifically approached Xu Banxia for a chat, asking her to call him "Auntie."

Xu Banxia looked at the steel plant in front of her, her eyes shining. Chairman Gao understood this feeling—it was like raising a child. However, Xu Banxia also had concerns. She was afraid that once the steel plant went public, it would no longer be under her control. Chairman Gao knew that many founders were ousted from their companies after they went public. She hoped Xu Banxia would become a responsible entrepreneur with a sense of social responsibility.

The data Xu Banxia previously reported was satisfactory to the leaders, but Chairman Gao still reminded her that the data must absolutely be accurate. Xu Banxia was confident in this regard. She never used false data to deceive people. Gao Xinyi and Tong Xiaoqi hoped to invest in Chairman Zheng's company with their fleet of vehicles, but the other party required money and refused to agree otherwise.

Gao Xinyi immediately mentioned that she had money, which puzzled Tong Xiaoqi, who was unaware of the situation. He pulled Gao Xinyi aside to ask for clarification. Upon learning that the money came from Xu Banxia, he immediately wanted to return it. However, Gao Xinyi stopped him, believing that the best way to repay Xu Banxia was to use that money to earn even more.

The tax authorities suddenly came to inspect the Universe Steel Plant, which puzzled everyone. Not only did they freeze the accounts, but they also closed the steel plant's docks. Previous orders couldn't be fulfilled, and they faced compensation claims. Xu Banxia called for a meeting and asked everyone to conduct a self-check. The heads of each department were well aware of their department's work and expressed no issues, except for Qiu Bizheng. He remembered Qin Fangping's secret actions and couldn't help but feel uneasy. When Xu Banxia asked him about it, he appeared somewhat absent-minded.

To cover up his guilty conscience, Qiu Bizheng forced himself to say that everything was fine. However, after the meeting, he quickly went to find Guo Qidong and interrogated him, asking if he had reported him. But Guo Qidong couldn't be bothered with such a trivial matter and reminded Qiu Bizheng to return the money to Qin Fangping before the tax authorities found out, suggesting that he should be a law-abiding citizen.

Xu Banxia searched everywhere for steel plants, begging them to share some goods with her so that she could provide them to her clients. Fortunately, she had a good reputation, and there were still people willing to help her out of goodwill. Zhao Lei called Xu Banxia and informed her that the government was currently cracking down on misreporting product names to obtain higher tax refunds. He urged her to thoroughly investigate her export affairs.

Upon investigation, Xu Banxia indeed discovered the shady contract between Qiu Bizheng and Qin Fangping. After listening to Guo Qidong's words that day, Qiu Bizheng immediately drove overnight to find Qin Fangping. However, by the time he arrived, Qin Fangping had already been arrested. In order to return the money, Qiu Bizheng caused a scene at the front desk and left the money there, planning to flee abroad.

Wu Jianshe couldn't reach Qiu Bizheng and suspected that he might be planning to escape. He staked out at his house and indeed received a call from Qiu Bizheng to his wife. Wu Jianshe tried to persuade Qiu Bizheng to come back and turn himself in, but Qiu Bizheng insisted that going abroad was the best solution.

Xu Banxia's text message arrived just in time. She asked Qiu Bizheng to trust her and promised that she would face the situation together with him. They arranged to meet at the dock the next day. Qiu Bizheng finally came to his senses and went to the appointment the next day, which relieved Xu Banxia. She believed that there was still hope for Qiu Bizheng.

Xu Banxia urged Qiu Bizheng to surrender and assured him that she would testify for him, stating that he did not engage in embezzlement. However, he still had to take responsibility for what he had done. While Xu Banxia was worried about the money, Su Guoliang brought back a large order signed in Germany. The company promised to pay a deposit first and would arrive in a few days. Additionally, Su Guoliang returned the 10 million yuan that Xu Banxia had given him. He had already made an agreement with Jack, and the project would start after Xu Banxia overcame her difficulties. This touched Xu Banxia deeply.

Tong Xiaoqi and Gao Xinyi had already finalized the contract details with Chairman Zheng and were ready to sign the next day. However, their conscience prevented them from ignoring Xu Banxia's difficulties. Therefore, they decided to return the money to Xu Banxia and not proceed with the contract.

Xu Banxia advocated for postponing the IPO and admitted inadvertently committing smuggling offenses. However, the submitted materials could not be withdrawn, which meant that the IPO could not be stopped. As a result, everyone opposed her suggestion to tell the truth.