An accountant leaves a letter for his wife one Friday evening. It reads:
"Dear Wife. This week I turned 54. I am going away for the weekend. I will be staying at the Hilton with my gorgeous, sexy, 18-year-old secretary."
When he arrives at the hotel there is a letter waiting for him. It is from his wife. It reads:
"Dear Husband. I too am 54. I too am going away for the weekend. I will be staying at the Sheraton with my handsome and virile 18-year-old toy boy. You're an accountant. You'll appreciate that 18 goes into 54 many more times than 54 goes into 18."
Three accountants go to the men's room to relieve themselves.
The first one finishes and walks over to the basin to wash his hands. He then proceeds to dry them carefully, using paper towel after paper towel until every spot of water is gone. He turns to the other two accountants and says, "CPAs are trained to be extremely thorough."
The second one goes over to the basin, washes his hands and then dries them with one paper towel, using every corner of it until every spot of water is gone. He says, "Chartered Accountants are trained to be extremely thorough but also extremely efficient."
The third accountant walks straight to the door. "Management Accountants learn never to piss on themselves."
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