The first accountant finishes and walks over to the sink to wash his hands.  He then proceeds to dry his hands very carefully.  He uses paper towel after paper towel and ensures that every single spot of water on his hands is dried.

Turning to the other two other accountants, he says  "At KPMG, we are trained to be extremely thorough".

The second accountant finishes his task at the urinal and he proceeds to wash his hands.  He uses a single paper towel and makes sure that he dries his hands using every available portion of he paper towel.

He turns and says  "At Ernst & Young, not only are we trained to be extremely thorough but we are also trained to be extremely efficient".

The third accountant finished and walks straight for the door.  "At Arthur Andersen, we don't pee on our hands".