Norm is officaly out of work, and is desperate to find a new job. He's been working as a dish washer, when he can get a much better job. Diane comes up with the great idea to have Norm as Sam's accountant. Sam is a little protective over his money, and doesn't think it's a good idea to do business with friends. Diane convinces Sam to hire Norm and he does. But, when Norm finds out Sam had never fired his old accountant, things get a little rough in their friendship.