"Lawyer's age" joke

Here is a lawyer joke that I heard, but it applies equally well to accountants
or other similar professions:
Joe the lawyer died suddenly, at the age of 45. He got to the gates of
Heaven, and the angel standing there said, "We've been waiting a long time for
you."
"What do you mean," he replied, "I'm only 45, in the prime of my life. Why
did I have to die now?"
"45? You're not 45, you're 82," replied the angel.
"Wait a minute. If you think I'm 82 then you have the wrong guy. I'm only 45.
I can show you my birth certificate."
"Hold on. Let me go check," said the angel and disappeared inside. After a few
minutes the angel returned. "Sorry, but by our records you are 82. I checked
all the hours you have billed your clients, and you have to be 82..."