Patel

Three accountants were in the bathroom, 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 3 paper towels and ensured that every single spot of water on his hands was dried.
Turning to the other two accountants, he said, "At Ernst and Young, 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 KPMG, not only are we trained to be extremely thorough, but we are also trained to be extremely efficient."

The third accountant finished, pulled up his zipper and walked straight for the door, shouting over his shoulder,
"At Patel & Shah, we don't piss on our hands." 