I am now in my second week of a new job. Sunrise at dawn is gradual and aesthetic whereas reality has dawned like a slap around the face from a wet halibut. It transpires that my predecessor was one scene short of an act; or as the external accountant put it ‘effin incompetent and out of her depth’. I should have realised that there would be a price to pay for a job that seemed perfect. Fortunately everyone knows that I have been welcomed with a pile of excrement to sort out and various aspects of my job have been left with the other staff who had to cover the essentials in the gap between the outgoing and incoming bean counters. Putting a positive spin on this I shall regard it as a challenge but it does annoy me that such incompetent people masquerade as bean counters it gives the rest of us a bad name.