Ian Stone is a spy. Now he is constantly spending large amounts of money. Which doesn't make Thomas Brady, the agency's Chairman of the Board or C of B as like to call him, happy. He is considering letting Stone go. Ben Smythe, an agency accountant, who idolizes Ian, tries to persuade him that he is still a valuable agent. So Smythe is assigned to work with Ian and to make sure that frivolity is in check. So Smythe, basically an accountant, has to get involved with cloak and dagger scenarios, which is basically not what he was trained for. But Ian is there to back him up.
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