1. To be fair, Gill acknowledges a handful of trainees who embrace a more pro-active stance vis-à-vis their clients, and who see their work as something closer to open combat. Here a premium is placed on “guts” and “bravery,” and on being willing to “hit them over the head,” even when the client is trying to “cut you down.” By “taking a firm stand” on “solid ground” and “burning bridges” with the client, if necessary, and even resorting to the “nuclear option” (reporting a fraud to the authorities), if unavoidable, this kind of accountant likens himself to a hero of sorts. Most, however, are more comfortable being known as “team players,” working hand in hand with their clients to augment “our score card.”