Damien Hirst’s two-day auction at Sotheby’s ended up a smashing success with gross take of more than a hundred million pounds or a bit less than two-hundred million dollars (“The Boy Done Good,” September 20, 2008). Congratulations all around. Taking place in the middle of one of the worst market crashes in living memory, the auction will be remembered for years. But the real accolades go to Frank Dunphy, Hirst’s cunning accountant. As even a cursory search through the World Wide Web shows amply enough, the artist’s claim to fame in this story boils down to following his accountant’s advice for as long as it has taken him to mastermind the auction. I am not sure what, if anything, all this will mean for contemporary art, but I am rather certain that artists and accountants will have a glorious future together. And Frank Dunphy will surely be their guiding light for quite some time.