Jessica has called her accountant many times and finally the office said he could pop round to see her as he's out and about. He has let her down and caused her tax return to be late and ruin her exemplary record with them. This has also caused a fine. He knows what she does so it's about time he got one of her punishments for being so slack in recent times. Jessica bends him over and first spanks his bottom with a plastic ruler which has a good sting to it. Then it's time for some caning. Twelve strokes to his bare bottom. Then hopefully there will be no more slackness.