As the regional manager of an international accounting firm, you place high priority on professional etiquette. Not only does it communicate respect to your clients, it also instills confidence in your firm by showing that you and your staff are aware of and able to meet the expectations of almost any audience. Earlier today you took four new employees to lunch with an important client. You’ve done this for years, and it’s usually an upbeat experience for everyone, but today’s lunch was a disaster. One of the employees made not one, not two, but three calls on his mobile phone during lunch. Another interrupted the client several times and even got into a mild argument. The third employee kept telling sarcastic jokes about politics, making everyone at the table uncomfortable. And the fourth showed up dressed like she was expecting to bale hay or work in a coal mine, not have a business lunch in a posh restaurant. You’ve already called the client to apologize, but now you need to coach these employees on proper business etiquette. Draft a brief memo to these employees, explaining why etiquette is so important to the company’s success—and to their individual careers.