
The sketch was introduced for the first time in the BBC comedy show At last the 1948 show. In it, actor Tim Brooke-Taylor teaches us the various dance steps needed to dance the Twist, exemplifying with an accountant's daily movements: cleaning his back with a towel, trying to move with your feet caught in a block of cement, pinching a girl on the subway, placing a sheet of paper in the typewriter, ordering tea, taking off his shorts in a crowded beach (accountant on holidays), looking for the train line, expressing his happiness at his accounts having added up at the end of the year. As the actor himself says you may not like accountants very much, but you must admit they have an innate sense of rythm"...
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