An accountant is having a hard time sleeping...
An accountant is having a hard time sleeping and goes to see his doctor."Doctor, I just can't get to sleep at night." "Have you tried counting sheep?""That's the problem - I make a mistake and then spend three hours trying to find it."

A Lucky Break
Q: What is the definition "lucky break?"
A: When a busload of lawyers goes off a cliff.

Q: What is the definition of a "crying shame"?
A: There was an empty seat.