Squidward's Accidental Statue is a statue that Squidward did not know that he made at the end of the episode, "Artist Unknown."
A human male is posing nude, except for a seashell.
The statue was created when Squidward was going on a rampage, as he was angry that SpongeBob didn't remember the rules of making good art. As he goes out, he gives to the Janitor his beret and Monty P. Moneybags mistakes the Janitor as the creator of that statue.
The statue is identical to Michelangelo's Statue of David, except it has a seashell on it (for censorship).