The firm isn't making enough money, and George, Howard and Randy call the their accountant on the carpet. It seems that funds have been misappropriated and payback time is here. The men decide to use him as a model, and strip him naked, but their rough treatment seems to excite him as his already large cock begins to get hard as they manhandle him, then dress him like a clown and consider renting him out as a naked accountant.