Perhaps economic crisis affected Frank as well? The question he has asked in today's comic contained an understatement and it as about reduction of audit and legal service costs. It is unnecessary because in January 2013 the entire accounting department at his company started using free e-training. In addition, the chief accountant decided to replace a part of high consulting costs with a low cost expert calculator for accountants.  He says he saves much time and money calculating cash flows and deferred tax with that tool.