Top 10 Accountants in the 80's & 90's Sci-Fi/Fantasy/Comics

In the 1980's and 1990's, another profession that was portrayed in new ways for science-fiction, fantasy, comics, and in other popular culture was the accountant.  From traditional Certified Public Accountants (CPAs), auditors, and tax accountants to high-ranking alien "Liquidators" and "Fuel Auditors", these accounting professionals do everything from fixing business cashflow to ensuring tax compliance to auditing misappropriated funds.  So here now is Mechalawyer's Top Ten List of accountants, auditors, and CPAs as portrayed in 1980s and 1990s Sci-Fi, Fantasy, and Comics:

10. Ghostbusters 2 (1989) Louis Tully

Like with Mechalawyer's previous list of Top 10 Lawyers, we begin with the supernatural setting of Ghostbusters.  In the first Ghostbusters (1984), we are introduced to Sigourney Weaver as Dana Barrett and her Shandor Building neighbor Louis Tully, an accountant and CPA portrayed by Rick Moranis.  Although Tully advises Barrett that she should consider having him do her taxes, it is not until Ghostbusters 2 (1989) that Tully officially joins the Ghostbusters as their accountant and future Ghostbuster team member.  In the "We're Back" montage, the professional Tully is in his vest and suit constantly zipping about reading files while walking in the most diligent manner.  That is, however, until he runs into Slimer roaming around his workplace.  This encounter pays off though as Slimer later drives the bus which takes Tully to the villain Vigo's final encounter with the Ghostbusters.

9. Magic the Gathering - Legends (1994) Land Tax

In Magic the Gathering, one of the most powerful cards of the early expansion of Legends was the mighty Land Tax.  This deck thinning and searching tool was so strong that it was restricted in tournaments to one card per deck.  Brian Snoddy's great card art shows the prosperous and jewelry-adorned tax collector holding up a hefty sum of levied taxes.

8. Warhammer Fantasy Roleplay (1986) Exciseman Basic Career

The Old World setting of Warhammer Fantasy Roleplay ("WFRP") was one of the first RPGs in the 1980's to offer such a magnitude of character classes in the form of playable "careers."  With 63 basic careers and 36 advanced careers, WFRP had a whopping 99 different Old World careers for players to chose from.  One of these careers was the "Exciseman", the British term for a tax collector.  With skills such as "Blather" (the ability to dumbfound and confuse), "Numismatics" (the skill of handling and determining the value of coins), and "Supernumerate" (the "gift of calculation, with an uncanny and deeply irritating ability to work out maths in almost no time at all"), the Exciseman had quite the arsenal of abilities by which to establish their unmatched superiority in anything to do with finances or numbers.  Their "Trappings" of Writing Kit, Abacus, and D6 Gold Crowns aided in their readiness to unleash their skillset on the uneducated and those in arrears.

The introductory description captures the tension and necessity of this role by explaining "Excisemen are probably the least popular citizens of the Old World.  No matter how benevolent the government might be, or how many great public works it may undertake, the fact remains that no-one likes paying taxes, and the tax collectors bear the brunt of this resentment.  None the less, they are a highly necessary branch of the civil service, and no government could survive long without them."  

7. Futurama (1999) Hermes Conrad

In the futuristic world of Futurama, even the plucky crew of the Planet Express delivery service need an accountant.  In addition to handling the day-to-day accounting needs of the company, Hermès helps the company navigate the endless rules and regulations of the future as a Level 36 Bureaucrat.

6. The Tick (1994) Arthur

In "The City" setting of the Tick, the heroic Tick is joined by his devoted sidekick, Arthur.  In the first episode, Arthur is toiling away at his accounting duties, when his supervisor terminates him for continuing to wear a “ridiculous bunny costume.”  After Arthur clarifies that it is actually a “Moth” costume, complete with flight-functional wings, Arthur meets and joins the Tick to become a full-time superhero.

5. WWF (1991) Irwin R. Shyster (aka I.R.S.)

So not really a comic, but in the 1980’s and 1990’s, the World Wrestling Federation (“WWF”) went through a comic-like era where an occupation or profession could define a wrestler’s gimmick.  With everything from cops (Big Bossman and The Mountie), to hair stylists (Brutus “the Barber” Beefcake), to morticians (The Undertaker), the era was full of wrestlers defined by exaggerated takes on all sorts of careers.

Accountants were not left out with wrestler Mike Rotunda re-inventing himself as Irwin R. Schyster aka I.R.S.  I.R.S. even had his own action figure which featured the accounting-inspired "Write-Off Slam!" as his signature Real Wrestling Action.  As a villainous heel, I.R.S. would capitalize on people’s distaste for the taxman by giving condescending lectures that ended with his catchphrase “Pay your taxes!”

4. Star Trek: Deep Space Nine episode “It’s Only a Paper Moon” (1998) Ferengi accountant Nog and episode "Family Business" (1995) Ferengi Liquidator Brunt, F.C.A.

In Star Trek: Deep Space Nine’s 24th Century, the Ferengi are a race of hyper-capitalistic aliens whose society is governed by the Rules of Acquisition and the F.C.A. - the Ferengi Commerce Authority.  In “It’s Only a Paper Moon”, we get to see Nog use his accounting skills through the night to figure out how to make Vic Fontaine’s club profitable.

Another noted accountant is Brunt, Liquidator with the F.C.A.  Brunt embodies the Ferengi philosophy of ruthless business in his government-sanctioned role of compliance and enforcement.  In "Family Business", Ferengi bar owner Quark gets in trouble with the F.C.A. as Brunt explains his violation in true Ferengi style:

BRUNT: "You're being charged with violating Ferengi Trade Bylaws subsection one thousand twenty seven, paragraph three."

QUARK: "Subsection one thousand twenty seven, paragraph three? I'm not sure I'm familiar with that one."

BRUNT: "Well in that case you need a copy of the Bylaws."

QUARK: "Which you just happen to have."  (Quark buys one.)

QUARK: "Subsection one thousand twenty seven, paragraph three. Improper supervision of a family member?"

BRUNT: "You are being held accountable for the criminal activities of one Ishka, daughter of Adred, wife of Keldar."

QUARK: "Ishka? You mean our mother. What's she done?"  (Another payment.)

BRUNT: "She's charged with earning profit."

A clip of the hillarious scene is here at:

https://www.youtube.com/watch?v=fNCX6InQ3ZQ

3. G.I. Joe: A Real American Hero #59 (1987 comic series) Raptor

In G.I. Joe, even terrorist organizations such as COBRA need accountants as Cobra Commander is introduced to Raptor, a falconer who also happens to be a "first-rate accountant."

At first, Cobra Commander is skeptical and angered by Raptor's eccentric get-up (which Raptor claims makes his falcons more comfortable around him). 

Soon, however, Raptor demonstrates his accounting skills by analyzing G.I. Joe's pay records to narrow their possible location.

Then, Raptor combined his disciplines by using color coded falcons to search out the narrowed locations for the G.I. Joe team.  Cobra Commander and Crimson Guardsman Fred VII praise Raptor as "Very systematic!" and "Very Accountant-Like".  Cobra Commander then ambushes G.I. Joe in the new COBRA Pogo but the Joes narrowly escape.  Cobra Commander returns and notes ominously ". . . But Raptor's method for locating the Joes has been proven dependable!  Knowing the location of the enemy is half of Victory!  Let's return to the garage.  We have the future of Cobra to discuss. . ."

2. The Transformers #29-#31 (1987 comic series) Ratbat

In the Transformers comic, due to Cybertron's continuing energon fuel crisis, the Decepticon Ratbat rose to the position of Chief Decepticon Fuel Auditor of Cybertron.  

From his "plush offices" on Cybertron, Ratbat commissioned the Triple Changers Blitzwing, Octane, and Astrotrain to bring the "package" on line as part of "Phase One" of his grand "New Earth Fuel Economy Plan."

Once on Earth, Chief Decepticon Fuel Auditor Ratbat conducts a fuel audit and immediately discovers that Shockwave's confidence is misplaced.

After discovering that no fuel is in the vessel, Ratbat immediately displays his auditing prowess and states "Now, according to my rough estimates . . . your warriors consumed approximately 60,298.4 energy units for a net usable return of 23.4 energy units- - that is, if someone goes below deck and licks the tank's walls clean!  Clearly your command is more energy-wasteful than I had anticipated, Shockwave!"  The military commander Shockwave, who himself is an adherent to logic, has no retort to Ratbat's precise and cutting assessment.

1. Captain America issues #327-333 (1987 comic series) Auditor Hutchinson

The number one entry on this list is not the flashiest or superpowered in any way.  However, the investigation of this diligent government auditor arguably had the biggest ramifications by accomplishing something that most superpowered villains could not - - the demise of America's greatest hero.  A variant of this story was recently presented in the "Falcon and Winter Soldier" (2021) television series but did not include the original comic back-story featuring Auditor Hutchinson.

In Washington D.C. it started simply enough with Auditor Hutchinson examining a "curious tax return" of Steve Rogers.

After cross-referencing government personnel records with those tax returns, Auditor Hutchinson makes a remarkable discovery . . . that Steve Rogers must be Captain America and that he was paid almost "a million dollars in back pay dating back to 1945."

Upon reporting his findings to the Head Auditor Killough and then up the chain of command to the Defense Department, the government kicks in and takes over.  Auditor Hutchinson is not seen from again but realizes that his investigation may have consequences that he did not intend. 

Later, the U.S. Government's Commission on Superhuman activities confronts Captain America regarding his autonomous operations as an Avenger and explains that the U.S. Government rightfully owns the Captain America name, uniform, and shield.  Using his tax returns and million dollars owed as leverage, the Commission orders Captain America to return to work as a government operative. 

After being given 24 hours to consider his options, Steve Rogers does the unthinkable.  He returns the uniform and shield and gives up being Captain America.  The Commission is outraged by this unexpected turn but immediately proceeds to fill the position with a new Captain America - the stronger but less moral John Walker.  Quite an end for the American hero, done in by his own tax returns!