Accountants are not usually noted for their wit and repartee. But KPMG Inter national chairman, Mr Colin Sharman proved an exception at the chartered accountants' annual bash in Waterford.

One of his gems concerned a local vicar. Finding that his bike was missing, the vicar decided to lecture his flock not simply on the need to obey the Commandment: "Thou shalt not steal", but to go through each and every one of the Ten Commandments, exhorting them to obey the rules in spirit and in deed.

At the end of the service a member of the congregation came up to congratulate him, but added that the vicar appeared to lose his way when he got to "Thou shalt not commit adultery". "Yes, I'm sorry about that," said the vicar, "but I suddenly remembered where I had left my bicycle."