I can fairly safely say that Bobby Drake is the only super-hero accountant. According to his bio, Bobby studied accounting at UCLA, earned his CPA designation, practiced accounting for a short period of time his mother is Jewish, and he's cold as ice. While these all sound like your average accountant, this is where the similarities stop. Bobby is the youngest founding member of X-Men. His mutant abilities allow him to create ice which, after years of training and hard work at the School for Gifted Youngsters, Bobby was able to transform himself in to an ice-like translucent form.