The Accountant (2016)

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R
2h 8m

Directed by: Gavin O'Connor
Writer: Bill Dubuque
Premiered: October 13, 2016
Language: English
Status: Released
Budget: $44,000,000.00
Revenue: $155,160,045.00
Awards: 3 wins & 5 nominations total
Country: United States of America

The Accountant

7.1/10 (7065 vote)

★★★★★★★★★★

Production: Zero Gravity Management
Electric City Entertainment
RatPac Entertainment
Warner Bros. Pictures

Spoiler

In the shadowy world where numbers meet violence, "The Accountant" (2016) unveils the meticulously constructed life of Christian Wolff, a man whose extraordinary mathematical prowess is matched only by his profound social detachment. Directed by Gavin O'Connor and starring Ben Affleck in a career-defining role, this crime thriller delves into the intricate web of a forensic accountant who navigates the treacherous landscape of global crime syndicates, all while battling his own deeply ingrained neurological differences.

The film opens with a stark tableau of brutal efficiency. A man walks through a bar, the floor littered with the lifeless bodies of those who met a violent end, each marked by a fatal gunshot to the head. The chilling silence is broken only by the muffled sounds of a desperate plea from upstairs, a life being extinguished just as the protagonist reaches the door. This visceral introduction immediately establishes the high stakes and lethal consequences that define Christian Wolff's clandestine operations.

Thirty years prior, at the serene Harbor Neuroscience Institute in New Hampshire, a different kind of struggle unfolds. Amidst a picturesque, wooded estate, two young boys exhibit starkly contrasting behaviors. One sits placidly, while the other, consumed by an anxious energy, rapidly assembles a jigsaw puzzle, his murmurs a testament to his internal turmoil. A young girl, also present with a caregiver, experiences a sudden, overwhelming distress, screaming and striking her own head, unable to articulate her pain. The puzzle-solving boy, upon completing his task, is consumed by inconsolable grief when a single piece is missing, his singular focus on finishing the puzzle. In a moment of quiet connection, the girl retrieves the errant piece, handing it to the boy, their gazes meeting. He finishes the puzzle, revealing a surprising detail: it was assembled upside down, the image of Muhammad Ali unseen by its creator.

In an adjacent room, a psychologist discusses the puzzle boy's unique challenges with his parents. His extreme sensitivity to light and sound, coupled with a stubborn fixation on specific routines, like wearing a single t-shirt, are attributed to tactile sensitivities. The psychologist explains that his anxiety manifests in repetitive behaviors, and predicts difficulties with social interaction, including maintaining eye contact and forming friendships. The mother reveals the family's transient lifestyle due to the father's military career, which has prevented the boy from forming lasting bonds, leaving his younger brother as his sole companion. The father, seemingly disengaged, dismisses the psychologist's concerns, advocating for exposure to stimuli rather than accommodation. He suggests leaving the boy at the institute for specialized coping mechanisms, a proposal the father rejects, believing the world won't bend to his son's needs.

In the present day, Christian Wolff operates a modest accounting practice. His professional demeanor is marked by subtle tics – finger tapping, a quick puff of air on his hands – and a flat affect that belies his sharp intellect. He meets with a struggling farmer and his wife, who are deeply embarrassed by their financial woes. Christian, with his characteristic directness, subtly guides them toward declaring their wife's jewelry-making hobby as a home business, enabling them to claim deductions and alleviate their tax burden. His keen observation skills allow him to identify opportunities for financial optimization, transforming a hobby into a legitimate business deduction. The grateful couple invites him to their farm for fishing, to which Christian responds with his preference for shooting.

Meanwhile, at the Treasury Department, Director Ray King summons analyst Marybeth Medina. He acknowledges her significant contribution to a recent investigation and inquires about her reluctance to pursue an agent position. King then reveals a shocking truth: Marybeth's juvenile criminal record, including charges of assault, drugs, and attempted murder, which she believed were sealed. He informs her that lying on a federal application is a felony, and presents her with a stark choice: assist him in his investigation or face exposure of her past.

King then displays photographs of notorious criminals – terrorists, cartel leaders, mafia bosses – all meeting with a single, unidentified man, seen only from behind or in partial profile. He explains that this man is an accountant for the world's most dangerous individuals, a ghost in the financial system. King, surprised by the accountant's longevity given his clientele, reveals known aliases: Lou Carroll and Carl Gauss. With his retirement imminent, King tasks Marybeth with identifying this elusive accountant, or he will reveal her hidden history.

The narrative shifts to Zurich, where a stockbroker enters his car in a parking garage, only to find an assassin waiting. The assassin, armed and silencer-equipped, delivers a chilling ultimatum: cease shorting the stocks of his employer's company. The stockbroker's initial arrogance quickly dissolves under the assassin's precise and brutal assault, culminating in a forced compliance.

Christian returns to his stark, minimalist home, a testament to his highly ritualized existence. His solitary meals are prepared with exacting precision, his tics a constant presence. Later, he immerses himself in a self-imposed sensory overload – strobe lights and heavy metal music – a method of managing his anxiety before taking his medication.

Flashbacks to Christian's childhood reveal the profound impact of his mother's departure, driven by the overwhelming stress of caring for her sons, particularly the one with special needs, while their father remained absent. Young Christian's explosive outbursts, met with his younger brother's resentful gaze, are eventually calmed by their father's intervention.

In the present, Christian speaks with a disembodied voice, identified by a smiley face caller ID. This "Voice," also exhibiting a flat affect, discusses potential legitimate employment at Living Robotics, contrasting it with more dangerous criminal assignments, revealing a protective concern for Christian's safety. They also touch upon his considerable assets, including valuable paintings by Renoir and Pollock.

Christian visits a storage facility, his personal vault containing not only art and cash but also passports, gold bullion, rare comic books, and an arsenal of serious weaponry. A copy of the stick-figure face diagram from his childhood is also present, a subtle nod to his past.

Marybeth's investigation gains momentum. She deduces that the accountant's aliases, Carl Gauss and Lewis Carroll, are both renowned mathematicians, with Carroll also suspected of having Asperger's. With FBI assistance, a composite sketch begins to emerge, linking the accountant to a violent attack on a Gambino crime family stronghold. The audio recording of the incident captures a man begging for his life, followed by a brutal, fatal blow. Marybeth isolates a faint, repeated sound: a nursery rhyme. Experts suggest this, coupled with the flat affect and repetitive nature during a high-stress event, points to a neurological disorder like autism.

Another flashback depicts Christian and his brother undergoing brutal combat training in Indonesia under their father's watchful eye. Christian, displaying a surprising proficiency and a chilling command of Indonesian, urges the instructor to continue, while his younger brother, though loyal, appears exhausted.

Christian visits Living Robotics, a company specializing in advanced prosthetics. He meets with the CFO, who is dismissive of Christian's presence, attributing the company's financial discrepancies to a young, inexperienced accountant. Lamar, the CEO, however, welcomes Christian, highlighting the company's humanitarian mission and promising full cooperation.

The following day, Christian finds Dana Cummings, the in-house accountant who uncovered the discrepancies, diligently preparing files. Despite her eagerness to assist, Christian maintains his reserved demeanor. As he meticulously analyzes the financial data, filling whiteboards and windows with his calculations, Dana observes his unusual methods. During a lunch break, Dana attempts to connect with Christian, sharing her own aspirations and his penchant for dogs playing poker.

Christian works through the night, identifying $61 million in missing funds. As he explains his findings to Dana, the CEO's sister interrupts, dismissing Dana and pressing Christian for a culprit. He reiterates his reliance on data, not guesswork. That night, the CFO of Living Robotics is murdered by the Assassin, his death staged as a diabetic accident.

The next day, Christian returns to Living Robotics to find his work erased and the files being packed away. Lamar, the CEO, is distraught, believing his CFO committed suicide out of guilt. Christian, deeply frustrated by the unfinished investigation, engages in his usual coping mechanisms, but his distress is palpable.

A flashback reveals Christian in prison, mentored by an older inmate who teaches him social interaction skills and discusses his own criminal clientele.

Christian visits the farmer again for shooting practice. A flashback to his childhood in France shows his father forcing him to confront bullies, a lesson in self-reliance.

The Assassin's henchmen, having tracked Christian, take the farmer and his wife hostage. Christian, alerted by the situation, dispatches the henchmen with sniper precision. He confronts the surviving henchman, extracting information about Dana's involvement before eliminating him.

Christian contacts the Voice, who instructs him to flee and abandon Dana, prioritizing his own survival. He rushes to Dana's apartment, where he intervenes in an attack, dispatching her assailants with ruthless efficiency.

Christian takes Dana to his storage unit, revealing his hidden wealth and arsenal. Marybeth, meanwhile, narrows down the accountant's identity by cross-referencing mathematicians with tax records, eventually focusing on a suspicious firm named ZZZ Accounting.

Marybeth presents her findings to Ray, who connects the dots: the charitable contributions to Harbor Neuroscience, the accountant's aliases, and the pattern of his activities. They decide to investigate Christian Wolff and ZZZ Accounting.

Christian and Dana seek refuge in a hotel, where Christian reveals his high-functioning autism and his desire for connection. Dana shares a personal story of seeking belonging, forging a tentative bond with Christian. He then has a sudden realization about Living Robotics' financial scheme, mirroring a past scam.

Christian confronts Lamar's sister, believing her to be the mastermind, but finds her murdered. Ray and Marybeth discover Christian's abandoned home, noting his advanced security measures. Ray recounts the story of Francis Silverberg, the Gambino family's former accountant, who mentored Christian in prison. He reveals Christian's escape from a government facility after learning of Silverberg's death, a death Ray feels partially responsible for.

Ray explains Christian's own tragic past: his mother's death, his father's accidental killing during a violent confrontation at her funeral, and Christian's subsequent imprisonment. Marybeth shares her own violent past, undertaken to protect her sister. Ray then recounts his own encounter with Christian after the Gambino massacre, a moment of mercy granted by Christian. He reveals how the Voice, anonymously, has been instrumental in his career success. As Ray prepares to retire, the Voice contacts Marybeth, hinting at her future role.

The Assassin, revealed to be Christian's younger brother, Braxton, orchestrates a plan with Lamar, the true culprit behind the Living Robotics scheme. Christian infiltrates Lamar's compound, eliminating Lamar's henchmen. He confronts Braxton, their reunion fraught with ten years of unspoken resentment and blame. Christian ultimately kills Lamar, completing his mission.

Christian leaves Dana a parting gift and departs. At a press conference, Marybeth attributes the resolution of the Living Robotics scandal to diligent investigative work. Dana receives a painting, revealing a hidden masterpiece beneath a seemingly innocuous image.

The film concludes back at Harbor Neuroscience, where a new child exhibits similar traits to Christian. The psychologist, revealed to be Justine's father, explains the institute's funding comes from generous benefactors. Justine, a non-verbal resident, communicates via her advanced computer, revealing herself to be the young girl from Christian's past. The boy, left with Justine, sees a framed puzzle of Muhammad Ali, a poignant reminder of their shared childhood connection.