The narrator Dr Sheppard is the murderer
In King's Abbot, the village doctor James Sheppard narrates the investigation into Roger Ackroyd's stabbing as Poirot's assistant, and is revealed at the end to be the killer, who murdered Ackroyd to stop exposure as the blackmailer who drove Mrs Ferrars to suicide. He faked the time of death using a dictaphone playing Ackroyd's voice after he had left and a phone call he arranged to himself. Poirot offers him the chance to spare his sister Caroline the scandal by taking his own life, and the book we have read turns out to be his confession.
