Whatever the first rule of cool, the first rule of funny is that if you try to dissect why ajoke is funny in a solicitor's office, not only does funny move on, it doesn't leave a forwarding address and gets a restraining order taken out preventing you from ever contacting it again.
You wouldn't laugh during a conference where the boss says quarterly earnings are at an all-time low but you would laugh if the boss told afunny (or at least he thinks it's funny) joke.