An accountant goes into a pet shop to buy a parrot. The shop owner shows him three identical parrots on a perch. ‘The parrot on the left costs £500,’ says the owner. ‘Why does that parrot cost so much?’ asks the accountant. ‘It knows how to do complex audits,’ says the shop owner. ‘How much does the middle parrot cost?’ asks the accountant. ‘That one costs £1,000,’ replies the shopkeeper. ‘It can do everything the first one can, plus it knows how to prepare financial forecasts.’ The accountant asks about the third parrot. It costs £4,000. ‘So what can that one do?’ he asks. ‘To be honest,’ says the shop owner, ‘I’ve never seen him do anything. But the other two call him Senior Partner.’