Accounting for Lawyers
Accounting for Lawyers
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Accounting for Lawyers

"Accounting for Lawyers" is the second episode of the second season of Community. It originally aired on September 30, 2010 on NBC. In the episode, Jeff meets up with an old friend and colleague from his law firm, Alan, a spineless unprincipled character. He temporarily abandons the group to join Alan and other former colleagues at an office party, which he is invited to by Alan who wants to use him to get promoted. The study group suspects that Alan was the one who got Jeff disbarred, and set out to find the truth at the party.

The episode was written by Emily Cutler and directed by Joe Russo. It received positive reviews, with critics praising the episode's character development.

Jeff (Joel McHale) stumbles upon a former colleague at his law firm, Alan Connor (Rob Corddry), who is at Greendale Community College for a Narcotics Anonymous meeting. Knowing that Jeff has gone off to spend time with Alan, Chang (Ken Jeong) tries to persuade the group to let him join their team to compete in the school's Pop 'n' Lock-a-thon competition for their diversified Oktoberfest celebrations. At dinner, Alan invites Jeff to an office party for the law firm.

Annie (Alison Brie) remembers Alan from an NA meeting they used to attend together. During that meeting, Alan boasted about outing a colleague at his law firm as a fraud and getting the colleague disbarred. The group suspects that colleague is Jeff and try to warn him, but he is unconvinced. Jeff decides not to take part in the Pop 'n' Lock-a-thon to attend the office party, and Chang gets to fill in for him. He strikes a deal in which he gets to join the study group if they win.

At the office party, Alan makes Jeff persuade his boss (and Jeff's former boss) Ted (Drew Carey) to promote him as partner in the firm. Unexpectedly, the rest of the study group, invited by Alan, turn up at the party as well, annoying Jeff. To find evidence that Alan got Jeff disbarred, Annie manages to seduce Alan into giving away his office number, which disgusts her, and the group spring into action. During the exchange between Jeff and Ted, who is fond of Jeff but despises Alan, Jeff puts in a good word for Alan.

Abed (Danny Pudi) and Troy (Donald Glover) break into Alan's office and obtain the evidence confirming that he got Jeff disbarred. However, they are caught red-handed by the janitor. Annie sneaks in and knocks out the janitor with chloroform. They then feign unconsciousness and wake up as the janitor regains consciousness to make it seem like they were all chloroformed. The plan goes awry due to bad acting, so Annie chloroforms the janitor again. This time, they decide to just run.

The group presents the evidence to Jeff, who brushes it off, saying that such betrayals are normal in the business. Alan makes partner and thanks Jeff for his help. However, he is unable to admit that he betrayed Jeff, pushing the blame to another former colleague instead. Jeff realizes who his true friends are and leaves the party.

At the Pop 'n' Lock-a-thon, Chang had been popping for the team on his own for hours and collapses as the group arrives very late. Jeff joins them and thanks them for caring for him. As they embrace, Dean Pelton (Jim Rash) disqualifies Jeff for "parking" on the dance floor. The team fails to win the competition, meaning Chang does not get to join the group. As Chang realizes this, he laughs hysterically on the floor.

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