The highest perch
A CPA goes into a pet shop to buy a parrot. The shopkeeper shows him three identical parrots on a perch and says, “The parrot on the left costs $500.”
“Why does that parrot cost so much?” asks the CPA.
“Well”, replies the owner, “it knows how to do complex audits.”
“How much does the middle parrot cost?” asks the CPA.
“That one costs $1,000 because it can do everything the first one can do plus it knows how to prepare financial forecasts.”
The startled CPA asks about the third parrot, to be told it costs $4,000. Needless to say, this begs the question, “What can it do?”
To which the owner replies, “To be honest, I have never seen him do a darn thing, but the other two call him Senior Partner.”