In this episode, an investment banker comes to the office to speak with HR rep Toby Flenderson (Paul Lieberstein), since the company has recently been bought out.
When an investment banker, Eric Ward, comes to Dunder Mifflin Scranton to check for any discrepancies, Michael Scott, Dwight Schrute, Andy Bernard, and Pam Halpert pull out all the stops in hopes of impressing him with their high-profile contacts.
Michael — now the highest-ranking employee of Dunder-Mifflin, since all of Corporate in New York City have been removed — flagrantly lies to make the office look more "attractive," including pretending to have an AI assistant named Computron, replacing Stanley Hudson with a more cheerful man, and having Dwight pretend to be the HR rep to keep Toby Flenderson from telling him about the office's problems.
As they go over a list of potential liabilities, viewers are shown plenty of instances where the staff have destroyed property, engaged in dangerous activities and office romance, time wasting and conflict.
Perhaps after six seasons and amidst the most rock-solid Thursday comedy line-up in years, people have simply forgotten what's been happening in Scranton and needed a refresher.