Who does Batman's taxes?

Maybe his accountant's identity is revealed in The Dark Knight, which hit the UK's big screens this week.

But I doubt it.

Of course, when I say Batman, I mean his alias, billionaire playboy Bruce Wayne, owner of Wayne Enterprises, which unknowingly supplies Gotham's masked avenger with a lot of great kit, including his cape, body armour and Batmobile.

The hi-tech gear is, naturally, commandeered in secret. Only the company's CEO, Lucius Fox, knows what young Bruce is up to.

Surely, though, even a barely competent bookkeeper could pay a visit to Wayne Enterprises' basement, home to the company's aborted research projects, take a look through the fixed assets ledger, and then immediately spot the inconsistency concerning the tank-like Tumbler.

Where has the camouflaged behemoth gone, he or she would ask.
If the prototype vehicle has been binned, where's the disposal or scrap metal invoice?

Actually, it's been painted black and is now the Dark Knight's preferred mode of transport - meaning there's the issue of Mr Wayne's appropriation of stock for private purposes...

One suspects that Bataccountant would be a far more fearsome adversary than The Joker or Harvey 'Two-Face' Dent.

• Blog