Take the lift down to see your old friend, but beware! Therefore this article may contain spoilers remain unmarked! Details follow, so read at your own risk.
There is a sign that says "LEVEL S" next to the hallway leading out of the room. A wooden crate can be seen to the bottom right of the sign. A generator is located in the back of the room and a "WORK HARD, WORK HAPPY" is poster printed on the wall. There is also a casket and a Bacon Soup can.
During the horror visions, "Bendy" can be seen in hallway of Accounting & Finance.
"Alice" brings the elevator down to Level S at the end of Chapter 3. Henry awakens to see Boris in front of him, shaking him awake, while "Alice" slowly walks toward them, thinking that Henry died in the crash. The screen cuts to black before quickly showing Boris being dragged off into the darkness, leaving Henry alone and ending the chapter.
Accounting & Finance is the starting location at the beginning of Chapter 4, following the elevator crash from the previous chapter.
- Before Chapter 4's release, if hacking into this room, the room lacks the generator, the "WORK HARD, WORK HAPPY" poster, and ink stains. The elevator does not turn out to be destroyed.
- If one hacks outside of the map the Gent pipe can be found floating in mid air.
- There is a can of Bacon Soup next to the generator.
- It one looks closely during the final horror vision during Chapter 1, "Bendy" appears in the hallway of Accounting & Finance.
|The first sound cue of the ending scene.|
|The second sound cue of the ending scene.|
|The final sound cue of the ending scene.|