Phil becomes an Auditer for Ben's firm. Richard tells the girls they ain't funny and the girls set to prove him wrong.
Maryann sets out to make Clare laugh, but just can't seem to do it. Meanwhile, Richard is facinated by Clare's jokes and thinks she's hella funny.
While at work, Ben drives Phil into having fun, and makes the whole company play games. While having fun, Ben ruins the computer servers and Phil takes the blame and gets fired. And Maryann finally makes Clare laugh, when Maryann's joke goes wrong and Richard sees Maryann naked.