Comparing Chartered Accountants vs Management accountants and Certified accountants

Three accountants were in the urinal performing their morning constitutional. 

The first finishes and walks over to the sink to wash his hands. He then proceeds to dry his hands carefully. He uses paper towel after paper towel and ensures that every single spot of water on his hands is dried. 

Turning to other two accountants, he says - "Management Accountants are trained to be extremely thorough." 

The second finishes his task at the urinal and he proceeds to wash his hands. He uses a single paper and makes sure that he dries every drop of water from his hands using every available portion of the paper towel. 

He turns and says - "Certified Accountants are not only trained be extremely thorough but also trained to be extremely efficient." 

The third accountant finishes and walks straight for the door. "Chartered Accountants learn not to piss on their hands."