Guess Who Failed All Four Parts of the CPA Exam

Drunk nerd #1, extremely loud: Accountancy! Woo!
Drunk nerd #2: Yeahhhh!
Drunk nerd #1: Revenues and expenditures!
Drunk nerd #2: Awright!
Drunk nerd #1: Balance sheets and shit!
Drunk nerd #2: Huh?

–L Train