Writer:	Jerry Seinfeld, Larry David
Director:	Tom Cherones
Star:	Michael Richards (Cosmo Kramer),  Jason Alexander (George Louis Costanza),  Julia Louis-Dreyfus (Elaine Marie Benes (not in pilot)),  Jerry Seinfeld (Himself)
Recurring Role:	Estelle Harris (Estelle Costanza),  Deck McKenzie (Mitch),  Wayne Knight (Newman),  Jerry Stiller (Frank Costanza)
Guest Star:	Maria Stanton (Woman in Diner),  Ralph Harris Jr. (Ralph),  John Kapelos (Barry),  Marty Rackham (Jake),  Patrick Cronin (Farkus),  Christa Miller-Lawrence (Ellen)

On the Season Five DVD, Jerry explains that "The Sniffing Accountant" was inspired by an experience in his own life. He trusted his accountant at the time enough to give him $50,000 in cash without a receipt, and that the accountant "…snorted it up his nose". Jerry goes on to say that this episode is "…some measure of revenge". (edit) The woman at the mailbox whose material Newman feels, is the same woman that worked with George Costanza, and whose wig he threatened to take off in The Revenge. (edit) Newman, who we all know as a postman, has trouble mailing a letter, which leads to Jerry, Kramer, and Newman losing all of their money when the accountant files Chapter 11. (edit) This episode was recorded on 14 Sep 93 and was attended by 18 members of the Vandelay Industries Mailing List. Christa Miller will reappear as another character in "The Doodle". (edit)

George: I got it. Cups in the front, loops in the back. (edit) Kramer: Oh yeah, I've been known to drink a beer or two, but then again, I've been known to do a lot of things. (edit) George: Jerry, where'd you get that sweater?
Jerry: What do you think? I found it in the back of my closet.
George: I think that's what the back of closets are for. (edit) Elaine: (to George) Ask your mother. You live with her now, don't you? (edit) Jerry: You know, I thought I’d heard of everything. I’ve never heard of a relationship being affected by punctuation. (edit)

Kramer insists to Jerry that he will be a private investigator one day. That's ironic since in the sitcom Michael Richards did after Seinfeld, he was indeed a private investigator. (edit) When Kramer is in the bar with Barry, Jerry's stand-in is Mitch the bartender, Julia's stand-in is the waitress that hits Kramer when entering, and Michael Richards' stand-in can be seen sitting at the opposite end of the bar. (edit) When Barry enters Monk's, Elaine comments, "Wow, look at that ring." In "The Strongbox" (914), Elaine says, "I don't care for jewelry on men." (edit) Frank Costanza tells George at the dinner table that he "talked to his friend Phil Cassecoff, the bra salesman, and got him an interview with his boss." At the interview, George calls him Mr Farkus. However, in Season 6's "The Doorman," Frank and Kramer have a meeting with the same man, who Frank calls Sid Farkus. In that episode, Farkus is Frank's friend, and has known Frank and Estelle for years, as opposed to simply being the boss of Frank's friend Phil Cassecoff. (edit)

As Frank and Estelle are chastising George for "feeling a woman's material", he is seated on the couch reading a Glamour magazine. This alludes to last season's "The Contest" wherein Estelle catches George "looking at" the same magazine. (edit)