Stationery fetish, communal plotting - sounds like a must. :)

I also thought of Elaine once the idea of consultancy came to mind. We managed to hang out together at WFC which was fun.

I suppose the big difference for me between fiddling the books and taking kick-backs is that one is clearly fraud/theft and a criminal act against the firm/employer, whereas the other can build from quite innocuous beginnings and stray across a boundary that has become very blurred, without seeming to be hurting anyone. If, as I'm assuming, it's a question of accept my version of punishment and we'll keep it between us, or be dismissed, it's something I'd expect where someone's made a mistake and needs future guidance to keep on the straight and narrow.