Three Cheers !

Three consultants were in the bathroom, standing at the urinals.

Two were from the top-tier Accounting firms and the last was from a 5th-tier Indian firm.

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 3 paper towels and ensured that every single spot of water on his hands was dried.
Turning to the other two consultants he said, “At Ernst and Young, we are trained to be extremely thorough.”

The second consultant 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 KPMG, not only are we trained to be extremely thorough, but we are also trained to be extremely cost efficient.”

The third consultant finished his task at the urinal, pulled up his zipper and walked straight for the door, shouting over his shoulder, “At Patel & Shah, we are taught not to piss on our hands…”