The Accountant is a 2016 American action thriller film directed by Gavin O’Connor, written by Bill Dubuque and starring Ben Affleck, Anna Kendrick, J. K. Simmons, Jon Bernthal, Jeffrey Tambor and John Lithgow. The film follows a highly-functioning autistic small-town certified public accountant who makes his living uncooking the books of dangerous criminal organizations that are experiencing internal embezzlement.
The film premiered in Los Angeles on October 10, 2016, and was theatrically released in the United States on October 14, 2016 by Warner Bros. Pictures. The film received mixed reviews from critics and has grossed over $148 million.
Christian Wolff, a mental calculator, works as a forensic accountant at ZZZ Accounting in Plainfield, Illinois, tracking insider financial deceptions for numerous criminal enterprises brokered to him by a Voice on his phone, from a restricted number. As a child, Christian had been diagnosed with a high-functioning form of autism and offered an opportunity to live at Harbor Neuroscience Institute in New Hampshire. Although Christian had bonded with Justine, the mute daughter of the institute’s director, his father declined, believing that Christian should overcome the hardships inherent in his condition rather than expect the world to be accommodating. The pressure of raising a special-needs child later drove Christian’s mother to leave him and his younger brother, Braxton, with their father, a decorated military officer, who arranged for them to receive extensive training in combat skills, including martial arts and sharpshooting. Christian now uses those skills to protect himself in his dangerous life as an auditor of criminal enterprises, a job for which he accepts payment in various forms such as rare comics, gold bricks, and paintings by famous artists.
Christian is being pursued by Raymond King, the director of FinCEN in the Treasury Department, who knows Christian by the alias “The Accountant”. King blackmails young data analyst Marybeth Medina into helping him identify and arrest the Accountant prior to his retirement, threatening to expose her undeclared criminal past if she refuses. King’s only leads are Christian’s numerous cover names.
The Voice gives Christian his next assignment, auditing state-of-the-art robotics corporation Living Robotics, whose in-house accountant, Dana Cummings, has found suspicious financial discrepancies. The company’s CEO, Lamar Blackburn, and his sister and associate Rita Blackburn willingly cooperate with Christian’s investigation, while CFO Ed Chilton dismisses Dana’s findings as a mistake. Christian ignores Dana’s previous work, but impresses her by quickly discovering that $61 million dollars has been embezzled from the company, and they build a reserved rapport. Chilton, who is diabetic, is confronted in his home by a hitman, who forces him to self-administer a fatal insulin overdose by threatening to kill both him and his wife brutally in the manner of a home invasion. Later, Lamar surmises to Christian that Chilton embezzled the money and was driven to suicide out of guilt. Rita closes the investigation, leaving Christian distraught as he has not completed his study.
Meanwhile, Medina realizes Christian’s cover identities, including his current name, are all famous mathematicians. Using facial recognition to track the Accountant leads her to a shootout in which several members of the Gambino crime family had been killed. Analyzing a sound recording, Medina isolates Christian’s voice, determining that Christian is muttering the nursery rhyme Solomon Grundy to himself, a behavior consistent with autism spectrum disorder. The trail leads her to the modest accounting office that Christian uses as a cover, dividing his profits through four cash-only businesses in his block, and she learns that Christian has written off hefty tax returns with donations to the Harbor Neuroscience Institute.
Christian and Dana are targeted for assassination, but Christian neutralizes his own pursuers then rescues Dana, taking her to the trailer where he keeps the only things he values, such as an original Jackson Pollock that he was reluctant to sell. While in hiding, they realize that the embezzled money was reinvested in affiliated companies in order to raise Living Robotics’ stock price. Concluding that Rita is behind everything, Christian goes to her house, only to find her dead, killed by the hitman, who escapes just as Christian is arriving. Thus, Lamar is exposed as the real mastermind.
King and Medina arrive at Christian’s house and find evidence that he is the Accountant. King reveals that Christian had been arrested after an incident at his remarried mother’s funeral that led to his father’s death, taking a bullet meant for Christian. In jail, Christian had been mentored by Francis Silverberg, a former accountant and fixer for the Gambino crime family who subsequently became an informant for the US government. Silverberg was later released and then tortured to death by the Gambino family, which led Christian to escape and exact revenge on the people responsible.
King confides to Medina that he was present at the shootout and that Christian had spared his life after questioning him about being a “good father”. Afterwards, King had been contacted by the Voice and provided with evidence Christian had compiled on criminals who violated his moral code, helping King rise to his position of director. King tells Medina that her investigation of the Accountant has been a test, and she has been selected to replace King, after his retirement, as the Voice’s Treasury Department contact.
Source Page – Wikipedia