Premise: This midseason comedy, from the makers of ``Late Night With Conan O'Brien,'' follows Andy Barker -- a certified public accountant who has succeeded in almost everything he's tried, except his new accounting business, which fails to take off. One day, Andy is mistaken by a beautiful stranger for the retired private detective who used to occupy his office; deciding to give fate a chance, he takes the case. Andy's supportive wife Jen isn't exactly sold on this new turn of events, until she sees the boost it's provided to Andy's self confidence. Joining the newly-minted P.I. during his investigations are the eccentric neighbors that inhabit his office building.