What does CPA stand for? Can't Pass Again.

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An accountant and a lawyer were laying on a beach in Hawaii sipping mai tai's. The lawyer started telling the accountant how he came to be there. "I had this downtown property in Memphis that caught fire and after the insurance paid off, I came here." The accountant said, "I had a downtown property, too, in Miami. It got flooded so here I am with the insurance proceeds." The lawyer took another sip of his mai tai, and then asked in a puzzled voice, "How do you start a flood?"

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It's Halloween and when the man answers his door, there's a well-dressed young boy there wearing a suit and matching tie, who says "Trick or treat". The man's a bit confused so he asks the boy what he's dressed up as. "I'm an IRS agent", says the boy, and with that, he snatches 40% of the candy, and leaves without saying thank you.

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A fine is a tax for doing wrong. A tax is a fine for doing well.

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Q: What is the definition of "accountant"? A: Someone who solves a problem you didn't know you had in a way you don't understand.

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