Despite being a funny episode, this did nothing to further enhance the plot nor character development. We do see that Carla is willing to "try" and help Norm out but it doesn't turn out as planned because she can't kiss him. I'm sure if it was Cliff who had the audit problem, Carla would def. not be there to help him out. Or at least she would show up and just make fun of him. We also do see that Norm won't cheat on Vera despite how badly he talks about her in almost every episode. Still very funny though.