the Accountant's office....

"Joe, get in here!"

My boss Tina ordered me in her office. It was obvious that she wasn't happy, and I was pretty sure I knew why. My last financial statement was a little weak - in fact I had plugged $1.3 million to Miscellaneous expense in order to balance my balance sheet.

"What is this shit?" Tina said when I walked into her office. "Do you even know how to count?"

"I'm sorry Miss Tina, I promise I'll do better, I'll work nights, weekends, whatever...."

"it's almost like you have no business training at all" Tina retorts. "I am sick of staff accountants and their lousy reports, I'm going to teach you a thing or two about counting right now!"

Tina is a goddess of beauty. The most attractive women in the office. She's 5' 10, with dark hair, and hourglass figure. Full 36D chest, small waist, and sexy, curvy hips. I can't help but stare at her chest, with her low-cut blouse.

"Do you have a problem focusing on your work Joe?" Tina asks, "my eyes are up here!"

"I'm sorry," I stammer, "I, I, I...."

"Cher, come to my office, please" Tina calls her secretary into her office as well.

"Joe, here seems to have some problems counting and focusing Cher, and I think we should give him a lesson in each"

Tina reaches into her desk and pulls out her handcuffs, "stand up, get over here" she says to me.

I walk over slowly and put out my hands, Tina locks the cuffs on tightly around my wrists. Cher goes to her closet and pulls out the camcorder and a bottle of wine, then walks over to me and unbuckles my belt, pulls down my pants and boxers.

I'm mortified to be standing in my boss's office with my pants around my ankles, like a naughty school boy.

"is it cold in here?" Tina sneers

"i'm not cold" says Cher with a smile

"Assume the position" Tina glares at me.

Not exactly sure what she means, I bend over and grab my ankles.

"Are you filming this?" Tina asks Cher

"oh yes ma'am" Cher replies, "it will be a great training video for all our new hires!"

Tina reaches into her other desk drawer, pulls out a whip and walks around her desk to stand next to me.

Whhppssshhh!!!

The whip smacks my ass, leaving a red mark and startling me.

"COUNT boy!" Tina orders

"One," I say feebly, the shame and humiliation burning up inside of me

Whhppsshhhhh!!

"Two" as I choke back tears. This really hurts, does she run a BDSM club outside of tax season or something??

Whhpssshhh!!

"Three" I cry as tears run down my face. I don't care anymore that I'm being filmed in the most humiliating fashion. My ass is on fire from the public spanking by my boss.

Tina continues until she reaches 10. I have no willpower left after my complete humiliation. Tina grabs my hair and pulls me up. Tears running down my face.

"now that we had a counting lesson, Cher will teach you how to concentrate...it appears she's spilled some wine..."

I just stare at them both, very confused. Cher hands Tina the camera, then pulls her blouse over her head. She pushes down her skirt and stands before us in her sexy lace bra and matching panties, thigh-high stockings and heels.

If Tina is the most beautiful woman in the office, Cher is her near equal. She's just shorter, maybe 5' 8", blonde hair just past her shoulders, 36DD chest and long legs, that look even longer in her 4 inch heels.

Cher walks to the couch in the office, slowly slides her panties down her legs and kicks them off. Then she sits down, and slowly drips some wine out of her glass, on to her flat stomach. I watch the wine trickle down to her shaved pussy....

"That wine better not stain my couch!" Tina breaks the sexy silence with her command.

Her voice shocks me back to life and I instinctively dive between Cher's legs to get to wine.

"Now Joe, I want you to focus on that pussy, like you're supposed to focus on my balance sheet. Your mouth better not get off, until Cher gets off" Tina says, as she focuses the camera on my new task.

I start licking slowly around Cher's asshole, where the wine has fell (just before it hit the couch). Then lightly flicking her taint. Cher spills some more wine onto her stomach. "Oops" she giggles The wine drips down on her pussy, it tastes good as I move up around her left and right lips. I slowly take each side in my mouth and suck the sticky wine off. Soon I've worked my way up to her clit. The little bud hardens and extends to my tongue as I flick it up and down, back and forth.

Cher is moaning softly, telling me not to stop. She grabs my head and pulls it closer to her pussy. I reach up and push my index finger into her ass. She gasps, then pants as I finger-fuck her ass, while sucking her clit in perfect rhythm. it doesn't take long, as she screams "i'm cumming, oh God, i'm cumming, don't stop"

I wouldn't dream of stopping as I lick up her hot juices and wine off her pussy. Then I collapse to the floor exhausted, hands still cuffed, head spinning. Cher is giggling and sipping her wine.
Tina walks over to me, still holding the camera, she looks down with a big smile and says "now have you ever focused on a balance sheet like that?"

I hadn't - But I'll start!!