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Bottom Line on "The Accountant"

For a movie that explores and celebrates precision, "The Accountant" has a lot of loose ends.  That's not to say that it's not fairly entertaining - it's got a great cast, some rollicking action scenes, and a surprising number of funny moments that are refreshingly character-driven.  It's also overly-long, occasionally confusing, and at times downright implausible.  In other words, to employ the inevitable metaphor, "The Accountant" has an equal number of credits and debits on its balance sheet - but it's really all about the bottom line.

Ben Affleck ("Gone Girl", "Argo") is the titular accountant, Christian Wolff - though we eventually learn that's an alias, and we never hear his real name.  The film is peppered with flashbacks, and in the first of these we learn that Christian has a form of autism that impedes his social development, alienates him from others, and prompts spectacular outbursts if he can't complete a given task.  It also gives him uncannily heightened skills in problem-solving and spatial awareness.  His dad's a military man who refuses special treatment for his son and instead drills him and his brother in martial arts and combat training.  His mother is overcome with the stress of the situation and eventually abandons the family.

The present-day Christian maintains an accounting practice in a nondescript Midwestern strip mall, and it's amusing to watch his pokerfaced approach as he coaches two of his clients through the process of fabricating a home office for tax purposes in order to save their farm.  But his real work is as a high-end financial "fixer" for a slate of clients that includes dictators and drug dealers as well as the occasional captain of industry.  His efforts catch the eye of world-weary Treasury agent Ray King (J.K. Simmons, "Whiplash") who's facing retirement and thus enlists an up and coming analyst (Cynthia Addai-Robinson) to track down this mystery accountant.

As if that weren't enough plot already, we then get to the "A" story: whistleblower Dana Cummings (Anna Kendrick, "Pitch Perfect") suspects financial foul play at lucrative multinational firm, company owners (John Lithgow, Jean Smart) hire Christian to debunk her theory, Christian arrives and works miracles with stacks of company ledgers and miles of magic marker calculations.  But wait, there's more: a mysterious hitman (Jon Bernthal, "The Walking Dead") is close behind Christian, threatening his clients - or worse.  Is he a cleanup man?  A shadowy government agent?  Is he after Christian or are they in cahoots?

There are many plot threads in "The Accountant", and they aren't particularly well knit.  It's possible to completely lose track of some of said threads, only to be reminded 30 minutes later when the film revives them: "oh yeah, that guy was...and she was...sure".  And "The Accountant" loves its flashbacks, so much so that an entire segment toward the end consists of J.K. Simmons narrating over a stretch of action that should feel revelatory but instead reads like an attempt to play catchup with the storyline.

But it's hard to argue with the cast here.  Mr. Affleck and Ms. Kendrick have a surprising chemistry, given that both of their characters profess to finding it "difficult to connect".  They do bond charmingly over Christian's forensic calculations, after an awkwardly funny first meeting.  "The Accountant" derives much of its unexpected humor from Christian's deadpan navigation through standard social setups: he asks if a client made the necklace she's wearing, she affirms and asks if he likes it: "No"; Ms. Kendrick's Dana sprawls comfortably on a hotel couch and invites him to join her, he seems flummoxed by the request and ultimately sits facing forward with robotic stiffness.  And Mr. Affleck is certainly interesting to watch in the role of Christian, as he repeatedly shifts effortlessly between affectless reserve and lethal violence without missing a beat.

One of "The Accountant"'s strengths is its cast. Mr. Simmons is always effective, though he's given little to do here; Mr. Lithgow and Ms. Smart's roles are somewhat meatier, though not by much.  Mr. Bernthal mixes charismatic menace with a deadly humor that renders his scenes eminently watchable. And Jeffrey Tambor ("Transparent") is on hand in a role so brief that it virtually constitutes a cameo; he's Christian's mentor, and his brief screen time is a shame because of "The Accountant"'s many plot threads, this is one that's compelling enough to warrant additional time.

So what's final tally on "The Accountant"?  It's not destined to be a classic, but there are worse ways to spend a night out at the cinema.  Let's call it a reasonable investment of your entertainment dollars...and it's a lot less painful than doing your taxes.