Oh god, who said she was an accountant? Nearly spat my tea out. Kind of like her useless husband telling people he's an engineer. No mate, you missed out on the job fixing kettles.
Reminds me of a woman I know whose husband goes round hospitals servicing/calibrating medical equipment. We were having dinner with them and he announces to everyone that all the surgeons/doctors look up to him because they know he's more important than they are as in if he didn't fix the machines, they couldn't do their job. Massive eye roll around that meal table. I'm all for taking pride in your work - every job is important blah, blah, blah - and having a healthy ego, but the only way the surgeons would look up to him is if he was standing on a chair.
"Jowly head" - probably the best description of Penfold yet.