10 Best Minor Seinfeld Characters
4. Barry Prophet (The Accountant)
The sight of Kramer bursting into a toilet stall with a polaroid camera is second only to him downing a glass of beer whilst smoking at the same time. The reason he does such a thing at all is because of the sniffing accountant.
When Jerry suspects that his accountant may be a drug user due to him sniffing excessively in his presence, he enlists the help of Kramer and Newman to get proof. Kramer goes undercover to the accountant's bar and engages him in the oddest of conversations, ending in said photo being taken when he thinks that the accountant is doing drugs in the toilet stall.
Barry Prophet's limited time in Seinfeld is so funny because of how whacky Kramer is with him, and how much Barry tries to be civil before becoming too weirded out by Kramer and leaving. Of course, it turns out that Barry was allergic to the sweater that both Jerry and later Kramer have been wearing, which is the reason for the sniffing.
Though in the end, we do find out that he was also involved in drug use and has spent all of Jerry's money on drugs.