That was funny

An accountant spends a week at his new office with the accountant he
is replacing. On the last day the departing accountant tells him that
he has left two envelopes in the desk drawer and that the envelope
number 1 should be opened if he ever encounters any sort of crisis in
the job and envelope number 2 if a further crisis occurs. Three
months down the track there is a major drama, all the accounts are
wrong - the usual stuff - and the accountant feels very threatened by
it all. He remembers the parting words of his predecessor and finds
and opens the first envelope. The message inside says “blame me!” He
does this and gets off the hook. Three months later at his next
crisis he opens the second envelope.

The message inside says “Write two envelopes”.