Debits and credits reside in the mind not in files.
And if you really think your financials are that big of a deal, there's always data recovery services.
Also, why don't you have redundancy for you allegedly precious files? Jesus christ, who taught you to business?
The fact you're losing your files is on you.
Ah yes, the customers who put these in their computers and don't touch them again before they die are surely at fault.