Story title: Your Accountant Knows Best part 1.
The crucial financial discussion started off in a discreet back room office. A place that was for work not for show. There were lots of papers desks filled with stacks of old files. Mountains of real old fashion archive boxes that had been pulled out of some distant forgotten graveyard of paperwork. All of it looked terrible as if the place had been ransacked or an archaeologist had just dug up a lost library. It was perhaps a bit of the two together, it conveyed the idea that a desperate search had just taken place. There were boxes ripped open packaging tape torn asunder, files had been flipped through and not even closed before they were discarded. A moment later the room was invaded by the Boss.
There were a number of subtle clues to tell you that she was the Boss. She had a name tag with Boss in big capital letters pinned to her jacket. She had bleached blond hair pulled back in a pony tail with a designer clip holding her hair in place. She was a striking woman with high cheek bones, her nose was straight her skin was a little too tight. She had a bit of work done that gave her a slightly artificial quality. She was a big tall amazon girl, she was rightfully proud of her body. She worked out and didn't skip leg day or arm day. She had some mostly natural assets that really made her stand out. She was really good looking in a tight fitting business suit. She was the entire package with a tight waist belt. She wore high heels, black three inch really fine stiletto heels with tight straps around her ankles. She projected a presence into the room with each click of her heels and wiggle of her hips.
Her waist was emphasised with a big broad belt with a buckle that was a considerable bit of bling. The logo of a really expensive fashion house showing her money, a symbol of her wealth the genuine item. It matched the buckles on her stilettos that were like daggers. She wore a really tight skirt to emphasise her figure. It came with side slits that went from knee to mid-thigh, that gave her some movement and her body one hell of a wiggle when she moved at speed. She had silk tights black and shiny that really emphasised her powerful legs. She wore a tight suit jacket that had the buttons of the jacket sporting the same logo. Her shirt was crisp white, there were a few buttons undone showing off her assets.
She looked annoyed as if she had been sucking on lemons all afternoon. She could be a bit of a bitch. Actually, she could be a total bitch most of the time, but she was sensible enough to respect her senior staff. Especially those that could one day be called to testify against her in a court of law. She really kept her lawyers and accountants on side, treating them as people not minions. She might have had a little insecurity as she still liked to show she was the Boss. Carrying a big gold coloured mug that had Boss number 1 in big bold black letters. In it was an expensive black coffee the packet had gourmet and blue mountain on it. There was no sugar inside the mug, she was strict in her intake in some ways. She ran on black coffee the same way a truck might run on diesel. She currently had enough caffeine in her system to almost make her levitate.
She called herself a business woman for interviews and press presentations. She liked to play up the role as if she built the company from scratch. Really her achievements were a little more modest. She succeeded in following sensible advice from reasonably competent advisors and making a company that was worth a lot of money stay worth a lot of money. When she became the primary share holder its value didn't tumble, it kept on growing in consistent but unremarkable ways. She had inherited a 100 million company from her aunt, who didn't have any kids of her own. She was a miser who spent all her time working, she died surrounded by cats and the one niece who could stand her. The Boss was the only person who made it into her aunts will, who didn't have four paws and a fluffy tail.
The Boss was followed into the office a moment later. Behind her was what appeared to be her antithesis, a short petite little blond in dull flat shoes. A woman who’s appearance was rather unremarkable, she had a cropped bob cut. Her hair was very plain she had big round glasses that were definitely not designer. Her physique was that of someone who spent most of their time hunched over a desk. Bad posture a bit flat chested and not athletic at all. The little blond was deceptively powerful, the head of the accounts department the accounts director. She didn't often speak but when she did the Boss listened. She pointed to all the files and boxes as if it’s obvious what they contain from the labels and the tax codes stencilled on the side.
The Boss paused for a moment trying to remember there meaning, but in the end she looked back to her ally to explain. Her accountant gave her a withering look, she resisted slapping her Boss on the side of the head with a rolled up copy of the tax statutes. The little blond cleared her throat telling her
“You do know that the government is doing an audit. That they will find the tax fraud that your aunt used to build her business”. The tall woman was a little dismissive giving a shrug, she didn't do it. Her voice was brash,
“So, what, we might get a little bit of a slap on the wrist a fine probation and a few audits at most”. She guessed that was the wrong approach looking at the way her colleague reacted. She didn't take it as seriously as the mousy accountant standing next to her. But she was starting to consider changing her mind.
The accountant failed to resist the urge and jabbed her in the chest with a rolled up document, causing her Boss to look shocked. Her accountant told her plainly,
“Look you are just as liable as your aunt was. I am just as guilty as my predecessor. We both perpetuated it, hid it more times than your aunt did. Once you took over the business three years ago we should have done due diligence and cleaned it up. Now the government are really cracking down”. The accountant twitched nervously like she really wanted a stiff drink. Emotion crept into her voice,
“Really the pair of us could end up sharing a tiny little prison cell together wearing cute little manacles fetters and muzzles for the next 20 to 30 years”. The Boss looked confident,
“Politicians are corrupt, a bribe … I mean campaign donation can grease the wheels to freedom”. Her accountant cut her off,
“Unless you bribed the right politicians before they got into office you don't get away with this sort of thing. Unfortunately for us our rivals bribed the right politicians and now the auditors what someone to make an example of and that will be us if we are not very careful”.
The Accountant seemed to dive into a pile of paperwork at random, she pulled up an old text book and handed it to her Boss. Her Boss stared at it not quite getting it. The accountant wordlessly cracked it open and handed it back, pointing at one paragraph intently. The Boss read it then read it again and looked a little confused. She obviously needed it explained to her. The accountant cracked a smile,
“There is one very odd and obscure loop hole that they never got rid of from the legal statutes”. Her Boss still looked quizzical,
“There is a law that if the owner of a company is institutionalised due to stress, the investigation has to take a step back. They have to start jumping through hoops to get anywhere. The investigation can be slowed down giving us enough time to get our money out of the company. Then get out of the country while the auditors have to bend over backwards to ensure that they are not putting anyone under undue pressure”.
The Boss drained her coffee mug and examined the bottom for a minute before speaking,
“So basically, I am using insanity as a defence rather than ignorance”? Her Accountant looked scornful.
“Ignorance of the law is no defence! No, you are using it as a delaying tactic. While we sell our shares and assets hollow out the company slowly and carefully. Then we find a way to a place with no extradition agreements. The court will find us guilty, but it doesn't really matter if there are no assets to seize and no one to prosecute because we skipped the country”.
The Boss looked hurt,
“So, what about the company”? the Boss did at least show a little concern,
“You have to think of the company as a liability rather than an asset. As if your throne is a ticking time bomb. It’s a house of lies and fraud, we need to sell it off while people still think it has value. After we leave the government has to get an auditor to sort it out. It will be there problem and we save our necks”. The accountant had to impress upon her Boss that there was no other option, nothing that was not worse than her plan.
Her Boss took a moment to think about it. She gulped most of her coffee and looked resigned to her fate. It was something to realise that your entire business model relied on a grey area with the tax code, not that she was totally ignorant. It was something that had actually been closed several years ago. She remembered that her entire future was based on the gap between regulation being brought in and the regulation actually being enforced effectively. The Boss considered the prospect of not going to jail.
“So, I have to pretend to go loopy”? She really didn't want to pretend to be loopy as a distraction. While her accountant hollowed out her company under the table so that they could slip away. Her accounts director put a hand on her shoulder calling on years of history between them.
“Trust me, then we get out together”, they thought about it in silence then agreed to it. They spent some time working out the finer details over several coffees. Both of them were starting to crave something with a bit of sugar in it before they committed to the plan.
One box of doughnuts later, the Boss woman steeled herself. She had to pretend to be stark raving mad. She could have taken some acting classes, carefully memorised the symptoms of a psychosis but that would take time. Instead they had decided that it would be the easiest way to perpetrate the ruse if they just tied her up and gagged her strictly. Taken to the point where it would be almost impossible to read her. After all she couldn't give a bad performance, if she couldn't give any meaningful performance whatsoever. She wasn't exactly a great fan of this plan, but a temporary stint in a hospital was going to be a lot better than 20 or 30 years in jail. She sighed and nodded in agreement to the final arrangements, she looked a bit bitter.
“I suppose I can’t be caught out trussed up that tight, how long is this going to be”? The accountant was a little vague,
“A few days at the minimum a few weeks at most maybe more. I have some preparations ready just wait hear”.
The Boss was a little alarmed at how quickly the accountant returned, literally one minutes later. She had to have planned this in excruciating detail on the assumption that her Boss would agree to this risky plan. The accountant returned elbowing the door shut, she had a heavy archive box with her. She slammed it down on the table and pulled off the lid. She handed her Boss a thick weighty official looking document. The Boss looked nervous,
“Do I get any extra time if they catch us pretending to be mad?” The accountant shrugged and shook her head,
“Sign hear now strip,” the accountant pulled out a thick white canvas jacket. The Boss had a coat hanger, she took off her jacket hanging it up. Her belt resisted but was undone. She slid off her skirt undid her heels pulled off her stockings and unbuttoned her blouse. She stood there in her panties and bra. A moment later the accountant looked cross with her, the Boss reacted with a degree of consternation,
“Oh, you can’t be serious”! The accountant pointed at her bra and panties,
“Everything” she stated bluntly. Reluctantly she stripped off the last of her clothing and a little self-consciously placed it all on the pile. Now with no expensive clothing a few inches shorter stark naked she was getting a bit nervous.
Her accountant was suddenly getting very commanding switching her roll,
“Now hold out your hands”. Reluctantly the Boss held out her hands expecting a straight jacket to be pulled over them. Instead she got a less pleasant surprise. From the unassuming looking box, the accountant pulled out a large thick roll of material, the Boss felt herself taking a step back in response.
“I am going to wrap them really tight in this white tape”. The Boss started to wince as the tape was wrapped around and around her hand. It dawned on her that like this she couldn't check her phone or emails or anything else. She held up one hand looking at it as her accountant cracked on with the second limb. She was a little hesitant to ask as she tried and failed to flex her fingers.
“What is this tape, it’s really tight”? The accountant told her after she finished packaging the second limb.
“It’s an industrial sealing tape, it fuses with itself to create a water tight bond. It’s really hard to remove even with the right solvents, it will stop shrinking in about ten minutes. It’s designed for plumbing emergencies to do that, to give a water tight barrier against water pressure”. The Boss could feel the tape getting tighter with some alarm. The tape was fusing with itself with both her hands taped up like this there was very little that she could do about it. She felt a nervous chill shoot up her spine.
“It’s only the first layer, don't look at me like that”. The little accountant held up a pair of thick black leather bondage mittens that would go from her elbow to fingertip. She seemed to really relish lacing them up. Going over them a second and third time running her hands over the tight leather. The Boss was starting to realise that her accountant must be a lesbian given the way her hands moved. The accounts director glued the laces shut then trimmed the excess cord off. She was meticulous in a way that was terrifying. She clamped a little metal clip shut over the end of the laces.
“Ouch, do you have to lace them so tight”,
“Yes, I do, now these mittens should make it impossible to do anything else”. Her Boss was now really feeling helpless, she was unsure how to even start to get the mittens off.
The accountant wasn't done by half, pulling out a pair of matching shiny metallic ovals,
“Now these cuffs are designed to lock around the mittens on your wrists. So, it’s really hard for you to get them off”. She looked away as there were two clicks and the weighty cuffs were closed in place. A slim key was inserted and turned one full turn counter clockwise, engaging and dead locking the mechanism. Her Boss could feel her nervous heart beating faster,
“Err … what about my circulation”. She patted her in what was meant to be a reassuring way.
“They have a rubber pad on the inside, so they are suitable for extended long term wear”, her Boss looked even more terrified as she dived back into the box yet again for even more supplies.
“Hold your hands out again I am not finished. This little peg is hammered into the key slot”. She got a lighter out waving it over the plastic melting it into the lock. Her Boss swallowed, she was truly trapped in this bondage and she had agreed to it. Her accountant calmly told her,
“It’s practically infeasible to get them off, don't worry its now impossible for you to sign any other legal documents. No matter what plea deal they offer you, it’s going to be irrelevant. That is if they even start to suspect it”.
The Boss felt a nervous bead of sweat roll down across her forehead. The accounts director pushed her Boss into a chair so she was sitting down. She rubbed her hands together in anticipation,
“Now to stop any verbal communication”, She held up a massive white silicone ball gag, pushing it against her Bosses pursed lips. Nervously her Boss opened her mouth but her accountant paused.
“Now, actually I don't think that the gag is actually going to be quite enough, now open up”. The woman was shocked and surprised by what would constitute the extra material to render her silent as her accountant improvised some extra packaging material.
“My panties you have to be ... mmpph!” She didn't get her objection out before the undergarments were pushed in. The little accountant was now rather forceful and dominant, using her thumbs to shove them in all the way. She held a hand over the larger woman's chin holding her jaw. The Boss made a small nervous cry worried by what was happening. The Boss noticed how the other woman's posture had all of a sudden straightened out.
The petite administrator looked excited, inspiration struck and she was suddenly rummaging in a gym bag that happened to be within easy reach.
“I don't think that they are quite enough. lucky I have a pair of my yoga socks in the office as well”. She pulled them out of the bag with an evil grin on her face,
“Now open wider”. The Boss dreaded the thought of sucking on her own panties, yet alone her accounts used gym socks. She tried to tentatively spit them out only to have the first sock shoved in. The accountant looked like she was rather enjoying doing this to her Boss. The Boss felt that her tongue was sealed to the floor of her mouth. She nervously eyed the second sock and the white ball-gag.
Her Boss didn't look a happy woman as her mouth was packed with fabric. She grimaced wincing as the second festering sock was shoved into her jaw. Her accountant commanded forcefully
“Open wider”. The recipient of the gag looked even more worried. She got a huge white ball gag that was a jaw cracker, well over two inches in diameter. As it went in her lips stretched. It forced its way into her open mouth making her jaw get wider and packing the noxious fabrics in unpleasantly tight. Her attendant loosely fastened the strap behind her head. She slowly fitted and pulled on the chin strap forcing her to bite down hard on the bundle. Then the accountant focused on the main strap pulling the gag in really tight.
Her Boss was looking a bit out of sorts, trying to cope with the size of the gag and the other bits of foul stuffing that almost made her mute. In fact, she was feeling a little queasy at this point. She was trying to adjust to having her mouth stuffed like this. It made her worried how was she going to eat? Was the gag going to be removed? Was there some way for her to suck soup through it? Or were they going to feed some sort of tube into her body through her nose or some other way. She was finding the reality of her situation to be a little too much for her to handle, unfortunately there didn't appear to be any way to back out.
She looked positively scared when her accountant held up something else. It looked like a rubber muzzle, it was thick with a lot of muffling rubber padding on the inside. She pulled it over her face
“Now just let me get this muzzle gag in place, last layer I promise”. A wide strap went over the bridge of her nose, a thick strap went behind her head. She felt the muzzle clamped over the ball gag pushing it in deep and making the presence of the rest of the packaging even more acutely felt. She tried to complain but nothing came through. One final thick strap went around her throat giving the muzzle a firm grip like a collar. The strap that went behind her head was adjusted pulling it tight. It was cupping her chin in a really solid way, it felt as if the muzzle was designed to work with the extremely large gag. She was not enjoying this one bit and glowered at her accomplice,
“Stop looking at me like that, it has to be tight. Let’s just see if you can make any noise”. She slapped her on her naked thigh, she made no apreciable noise. She pinched her bottom and she managed to make a bit of noise.
She stroked her Boss's chin casually running her hands over the leather wrapped around her face. She moved around behind her
“So, let me just get the ball in a little tighter and the muzzle as well”. Her Boss was in considerable distress as the gag was made even tighter, as if her jaw was locked in a vice. Her sinew and ligaments were being stretched well beyond her comfort and the fabric packaging seemed to be tickling her tonsils as the ball gag sank deeper.
“Let’s try that again, still a bit too much noise”. She theatrically stepped back and looked around the back of the gag. Her Boss looked quite distressed as she reached forwards
“Let me just tighten everything to the last notch”. It was quite bad to begin with, then it got even worse as everything was tightened to the limit.
“There is no way anyone can understand anything you can say”. Her Boss looked on mortified as a number of little solid padlocks were added to the straps. Not that she could have any hope of undoing them with her hands trapped in the mittens anyway.
“Now let me just lock these in place!” The Boss was getting worried that the rest of the box would be just as bad.
The stiff cardboard box contained a number of other goodies that would complete her immobilization and transform her from a business woman into a mad woman. The next item on offer was a stiff leather posture collar that was wordlessly wrapped around her neck. Before she could really process what was going on it was pulled chokingly tight and the straps were locked in place. The newly dominant woman overseeing her encasement ran her hands over the collar then tapped the centre of the gag.
“This is just the start, now for the main event”. The accountant picked up the tight white canvas straight jacket and beckoned for her Boss to stand up. The Boss looked nervous as she held her hands out. The number of buckles and straps on the jacket seemed to be growing the closer she looked. The jacket was slipped over her arms, it was tight and rigid so it was pulled up in a merciless way. The accountant pulled on her left shoulder then her right. For a few minutes the jacket looked as if it would be too small and the Boss had a small little hope that she might have a temporary reprieve.
“They didn't have one in your size, however I just need to perceiver and I am sure I can fit you in this little number”. However, that hope of amnesty was not the case. Persistence eventually managed to get the jacket in place stretched over her torso, then the little accountant moved behind her. The Boss could feel the thick itchy fabric over her sensitive skin, once it was pulled tight it would be so much worse she had to struggle to suppress the urge to panic.
The accountant pulled something over, she had to stand on a small stool to get enough height to comfortably reach the back of the jacket to strap it up properly.
“Now just relax, soon this jacket will be inescapably crushingly tight”. The Boss was now eyeing the door to the office. She wondered if she could get out of the jacket or out of the room. She was suddenly feeling quite claustrophobic. She was starting to feel that being stark naked would be better than to be dressed in the tight institutional straight jacket. She could feel the weight of the un-tightened unbuckled jacket she felt the nervousness grow.
She told herself that this was just a temporary situation she found herself in. This was mealy transitory, she felt the first strap at the top of the jacket pulled tight and her heart beat hammered more intently. The strap was pulled a bit tighter then the bottom strap at the waist was pulled tight so that the two sides of the garment lined up.
“There, now I don't think there is any way for you to get out by yourself”. It was tight but there was still quite a gap between the two halves of the garment. The three straps between them were done up and the jacket felt a lot tighter. The Boss could feel it pressing on her tummy, her breasts. Where her limbs bent under her arms and at her elbows the creases pressed against her joints.