A humor of training

Three accountants were in the urinal performing their morning constitutional.


The first accountant finishes and walks over to the sink to wash his hands.

Very patiently and carefully, he uses paper towel after paper towel

and ensures that every single spot of water on his hands is dried.

Turning to the other two other accountants, he says :

" At KPMG, we are trained to be extremely thorough. "


The second accountant finishes his task at the urinal and he proceeds to wash his hands.

He uses just a single paper towel

and makes sure that he dries his hands

using every available portion of that one paper towel.

He then turns and says :

" At Ernst & Young, not only are we trained to be very thorough,

but we are also trained to be extremely efficient. "


The third accountant finished and walks straight for the door.

" At Arthur Andersen, we don't pee on our hands. "