Jeffrey Epstein: Federal Authorities Investigating Former Accountant and Lawyer

Jeffrey Epstein's former attorney and accountant are under investigation ... and the FBI is leading the probe and seeking witness testimony against them.

Attorney Darren Indyke and accountant Richard Kahn -- who are the executors of Epstein's estate -- are the subject of the inquiry ... a law enforcement source told NBC News.

The source also told the publication that interviews with witnesses have been ongoing.

Indyke and Kahn's attorney, Daniel Ruzumna, acknowledged the investigation ... and said that at least one person with business ties to Epstein had been interviewed by officials.

Ruzumna also told NBC News that his clients had neither been subpoenaed nor asked to be interviewed by the FBI. He also claimed the pair hadn't been told they were under investigation.

Despite the inquiry ... Ruzumna pointed out that previous investigations in 2018 and 2019 did not implicate Indyke and Kahn as co-conspirators.

The Justice Department told NBC News ... "We don't comment on the existence, or lack thereof, of investigations. We have always said with regard to Epstein that if the evidence presents itself, we will investigate."

As we reported ... Epstein's estate is being sued by a Jane Doe and a woman identified as "Amy" who claim half-naked photos of them as kids were contained in the late financier's child porn collection.