Andy Richter re-teams with Conan O'Brien in this comedy as he portrays Andy Barker, an earnest, hard-working CPA who has succeeded at everything -- until his new accounting business fails to take off. But when he's mistaken for Lew Staziak, the retired private detective who used to occupy his storefront office, Andy embraces the twist of fate and dives into his double life. Andy's relentlessly supportive wife Jen isn't sold on this risky new venture, that is, until she notices a sudden boost in Andy's self-confidence. Andy's fellow strip-mall neighbors -- Simon and Wally join him in the dicey investigation.