Do Accountants' laugh?

"Do accountants laugh?" was a question posed online by top Comedy Magician, John Archer (runner up in BGT 2019) ahead of performing at a gig for accountants.

Among the replies he received were:

• It depends on their clients
• Only where they lose their balance
• When it's at someones else's expense
• Yes, when their balance sheet balances
• As soon as you pay their bill