SMILE!!!!!!

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, "Management Accountants are trained to be extremely thorough but also extremely efficient."

The third accountant walks straight to the door. "Chartered Accountants learn never to piss on themselves."