Su Qianli deduced that the one who originally peeked at the bath was Liu Shugen, and later on, this fellow even murdered the female educated youth.
When Accountant Liu found out, not only did he fail to discipline him, but he also covered for him instead.
Even when the truth eventually came to light, it was Accountant Liu who took the fall in the end. He did this simply to protect his own son.
Chapter 118