There once was a business owner who was interviewing people for a division manager position and had a variety of individuals applying for the position. He decided to select the individual that could answer the question how much is 2+2?

The first candidate was an engineer. He pulled out a slide rule and showed that the answer was 4.

The second candidate was an attorney. He stated that in the case of Svenson vs. the State, 2+2 was proven to be 4.

The final candidate was a CPA. When asked what 2+2 equaled, the CPA did not respond immediately. He looked at the business owner, then got out of his chair and went to see if anyone was listening at the door.

Then he returned to the business owner and said, "What would you like it to be?"