Three accountants were standing at the urinals.

The first accountant finished and walked over to the
sink to wash his hands. He then proceeded to dry his
hands very carefully. He used paper towel and ensured
that every single spot of water on his hands was
dried. Turning to the other two bankers, he said, “At
Price Waterhouse Coopers”, we are trained to be
extremely thorough.”

The second accountant finished his task at the urinal
and he proceeded to wash his hands. He used a single
paper towel and made sure that he dried his hands
using every available portion of the paper towel. He
turned and said, at “E&Y”, not only are we trained to
be extremely thorough, but we are also trained to be
extremely efficient.”

The third accountant finished and walked straight for
the door, shouting over his shoulder, “At Shah &
Patel, we don’t pee on our hands.”