The premise of this film is simple. The two "accountants", Darling and Paris, have made a serious mistake. The IRS has sent Chelsea a nasty letter accusing her of misrepresenting her sales figures. Chelsea chooses not to fire the two of them. She has decided to "take it out of their hide." and to film a documentary, called "the hard punishment spanking of Paris and Darling."

After a brief attempt at explanation, the two accept the punishment that Chelsea has proposed. They both remove their skirts and panties. (This is after all a "punishment" spanking. The spanking is to be on the bare bottom only.) The cameras roll and Darling is first over Chelsea's lap. The entire portion of the punishment spanking has a timestamp across the bottom, in a true "live" documentary format.

Darling settles down on Chelsea's lap. Chelsea wastes no time in starting to warm up Darling's bottom. Darling is a squealer. Her favorite word seems to be "Ow". She squeaks and complains while Chelsea starts in on her bottom. Paris, standing idly by can only crack an occasional smile at the plight of her coworker. Darling complains that she did nothing wrong. Chelsea's response is simple, "You were both doing the accounting. You were both working on the project. You both are responsible. You are both going to cost me money. It will have to be taken out of the shooting budget. I will take it out of your little bottom." By the first minute, Darling's bottom is very red. By the second minute, there is not a pale spot. The spanking continues for a full eight minutes. At the end of the five minutes, red is not quite an appropriate color to describe Darling's bottom. Crimson, fire, and blood red seem more appropriate terms. About the only area that Chelsea has not reddened is that little highly sensitive area between the cheeks. Maybe in the sequel....

Paris' turn is next. Paris is a tall girl with long brown hair that seems to shroud her face as she stares at the carpet. Her voice is not the high pitched squeal of Darling's, but is still reflecting the condition of her small bottom as it changes from being lily white to a deep red under the tutelage of Chelsea's hand. By the end of the first minute, Paris is in tears. There are still seven more minutes to go. During Paris' chastisement there is even a commercial break as if this was a football game. The videographer needed to check the battery on the camera and called a pause on the action; only to be resumed in a moment.

Darling, does not seem to want to giggle at her friend's punishment. She is much more interested in rubbing her own sore bottom while Paris is treated to the same condition. There seems to be a marked difference between the two girls. Paris' bottom gets to a much darker shade of red and changes color much more rapidly than Darling's did. This girl has not been spanked as much as Darling. Darling even asks if they are no longer in trouble. Chelsea reminds them that they are still in trouble and she may have to shoot another video to make up for the difference, staring the same two naughty accountants in the same roles. After the eight minutes, Paris is allowed to assume vertical position.

It seems that Paris was the one who made the mistake. Darling was the supervisor who should have caught it. Ok. Paris is due for another spanking the following morning. This time, it will be Darling who does the spanking honors. If Paris does not like the situation then Chelsea will spank her again. Begrudgingly, Paris accepts.

Like the cartoons of old, we switch to the following morning....

Darling escorts Paris to the set. The set consists of a nice sofa and little else. She tells her that she needs to get over Darling's lap to get her "butt whacked" before Chelsea arrives. Down go the pants. Down goes Paris and up goes the bottom. "This is so unfair" Paris says. "Yea, yea, tell it to your diary", Darling retorts with the first swat of her hand on Paris' flaming red panties. Darling starts out lightly, beginning with a decent warm-up.

Darling is a pretty good spanker herself. The pattern is very regular and covers Paris' whole bottom. Besides, Darling seems to be enjoying it. She is sporting a grin that is beaming from ear to ear. Paris, on the other side, is not a happy camper. She is whining while her bottom starts to match the color of her panties. By the time that the panties are sexually pulled down, a bit a time, to just below the bottom, Paris' bottom is already red. Darling continues to spank her bottom with the same regular pace. Over and over she spanks Paris. Paris' bottom quivers under each blow as you can see the ripples wave up her hips.

Then, by some magical bit of knowledge, Darling reaches down under the sofa and retrieves a hairbrush. Paris can only say "No!" Darling replies "You don't want us to loose our jobs do you?" "We have to make this convincing" as she starts to use the hairbrush on Paris' bottom. The strokes are not hard. They are delivered at the same rate as Darling's hand. Eventually, Darling swats one cheek and rubs the other in an effort to avoid bruising her friend too much.

By the time that Chelsea arrives, the spanking is over. She asks Darling to let Paris up in order to allow her to correct the figures for the IRS. Darling asks that she be allowed to correct the figures and Chelsea says "No, I want Paris to correct her own mistakes." When it is later discovered that Paris' figures were correct and that Darling had made the mistake when she transcribed them on the IRS forms, the truth was finally discovered.

Chelsea offers Paris her chance at revenge. When Darling shows up at the same sofa set and brings Paris two wooden paddles, Paris tries to explain that she needs to work on a story line and that Darling will help. She will play the role of the person being spanked.

Paris starts to spank Darling on her skirt. She is not as good of a spanker as Darling. Still, the point of the spanking is being made. Darling begins to squeal her painful cries. After a minute or so, Paris pulls up Darling's short skirt to revel her full cut blue panties. A bit of red shows under them as her bottom cheeks stick out. Still Paris continues to spank Darling's bottom. By the time that Darling's panties are stripped, her bottom shows the effects of the spanking. Paris' bottom was much more pronounced. Darling's is red in splotches.

After a period, Paris announces that Darling's bottom is hurting her hand. I did tell you that she was not as good of a spanker. Paris, don't hold your hand so firm. It is not a paddle. However, Darling did bring to nice implements for Paris to use in her "script". It is time for those now.

She starts with a rather large square leather paddle. The leather paddle does an excellent job of making Darling's entire bottom red. It covers a nice broad area and sets a large region of nerves on fire. In a very short time, Darling's bottom resembles Paris' from the previous day.

When she picks up a large heart shaped wooden paddle, she tells Darling that she is to count the swats. Darling can't help it. She counts one. Then she counts one again. It is obvious why the numbers to the IRS were incorrect. She manages to wiggle and twist around as she counts to the fifty swats that Paris has decreed she is to receive.

"That is a very satisfying revenge" Paris says as Darling gets up.

The film shows two stars of the erotic arts on the receiving end. The two ladies are different in temperament, reactions, and abilities. Chelsea is, as always, at the top of her form. She does know how to deliver a good bare bottom, over the knee, hand spanking. Her style and authority is excellent.

Darling is a good spanker as well. She manages to redden Paris' bottom with considerable ease. She also seems to enjoy what she was doing. It was obvious from her grin.

Paris, on the other hand, is much more experienced in getting spanked then in giving a spanking. I don't think that I would want her to change. Of the two ladies, Paris and Darling, my preference for the one being spanked is Paris.

The story line was believable; given that they were working for a spanking company. The lighting, video and other technical aspects were good. There was even a good shot of Chelsea's cat which walked by in one of the scenes.

I am glad that I am on this side of the fence however. I would prefer to buy the videos from Chelsea rather than to possibly receive a spanking from her should I miscount. Still, for me, there is always the sequel to this video. Maybe the two are going realize that the figures from the state income taxes were wrong as well. It would seem that Chelsea's problems are still not over when she hears from the Franchise Tax Board. I can see it now. The two accountants will be over her lap once again. I can hardly wait.