An accountant goes into a pet shop to buy a parrot. The shop owner shows him three identical parrots on a perch and says, “The parrot on the left costs $500.” “Why does that parrot cost so much?” asks the accountant. “Well,” replies the owner, “it knows how to do complex audits.” “How much does the middle parrot cost?” asks the accountant. “That one costs $1,000 because it can do everything the first one can do plus it knows how to prepare financial forecasts”. The startled accountant asks about the third parrot, to be told it costs $4,000. Needless to say, this begs the question, “What can it do?” To which the owner replies “To be honest, I’ve never seen him do a darn thing, but the other two call him Senior Partner.”

Three partners in an accounting firm go out to lunch. They are the audit partner, the tax partner and the senior partner. One of them sees a brass lamp lying in the gutter. Curious, they pick it up and give it a rub. Instantly, a genie appears.”You know the deal,” says the genie. “Three wishes. But seeing there are three of you, you can have one wish each.””Great,” says the audit partner. “Take me to the Whitsunday Islands, give me a blonde and an endless supply of wine and leave me there for ever.”Pouf! There is a flash of light, a puff of smoke and he is gone.”Now me,” says the tax partner. “Take me to the Cook Islands, give me two blondes and an endless supply of offshore tax schemes and leave me there for ever.”Pouf! There is a flash of light, a puff of smoke and he is gone.The genie turns to the senior partner. “And what do you want?””I want those two ba ck in the office straight after lunch.”