Martha had a great life. Her husband had built up a successful company, and she was the company secretary. They worked hard for everything they had, so it seemed entirely reasonable that she should spend some of the company money on herself; after all it was her money, wasn't it? Shona was the company auditor and had a different perspective. The money belonged to the shareholders, and she had a code of practice to follow. Luckily, Shona knew just how to punish naughty girls! Martha's arrogance soon left her when she was bent over her own desk, skirt up and knickers down, waiting for the bookish accountant to begin spanking her arse.