What is the Sharia ruling on an accountant who embezzled funds from a previous company in cooperation with an official there, and now feels deep remorse, does not possess the money to return what he stole, and cannot inform the company owner about it? What should he do?

The questioner erred by assisting in the embezzlement of funds, thus becoming a partner in sin and liability. He must return the entire amount to the owner of the original company, and then he can seek reimbursement from the sales manager. If he is unable to return the money, he must firmly resolve to do so in the future, seek refuge in Allah Almighty, and increase his good deeds.