‘The Accountant’ mostly adds up
Directed by: Gavin O’Connor
Written by: Bill Dubuque
Starring: Ben Affleck, Anna Kendrick, J.K. Simmons, Jon Bernthal, Jeffrey Tambor, Cynthia Addai-Robinson, and John Lithgow
“The Accountant” – Assets equal liabilities plus stockholders’ equity. Debits equal credits. Revenues minus expenses equal profit or loss.
An Accounting 101 instructor teaches these basic rules during the first week of class, but in “The Accountant”, no simple equation can easily explain Chris Wolff (Ben Affleck). Chris owns a small accounting practice, ZZZ Accounting, in a random strip mall, but large corporations also hire him to find answers to seemingly impossible financial questions. Living Robotics brings him in to locate $61 million dollars, and he scans through piles of books and performs countless complex calculations in just one day that would probably take scores of staff accountants a month.
You see, Chris has a high functioning form of autism, and his mathematical gifts seem like a cinematic combination of Raymond Babbitt (Dustin Hoffman) of “Rain Man” (1988) and John Nash (Russell Crowe) of “A Beautiful Mind” (2001). Unlike Raymond and John, Chris also fires rifles like a black ops sniper and possesses the fighting prowess of a Navy SEAL with a black belt.
As you may surmise, Chris Wolff is not a typical C.P.A.
His wildly diverse set of skills seem utterly preposterous, but the movie plays it straight. Director Gavin O’Connor dives all-in to explain our hero’s tricky backstory via a series of flashbacks peppered throughout the film. The story – written by Bill Dubuque – tries really hard to develop Chris and convey what makes him tick. We see how his autism – as a kid - impacted his family dynamics and sparked his father’s methods to “toughen him up” through a series of brutal martial arts classes.
Although these scenes are important in explaining this modern-day secret weapon with a penchant for forensic accounting, less time spent in the past would have still been effective in illuminating the present. From an action film perspective, more screen time with Affleck’s entertaining performance as a number cruncher/killing machine trumps his character’s countless struggles as kid.
One place that the film certainly does not struggle with is the relationship between Chris and Dana (Anna Kendrick), a staff accountant at Living Robotics, and Kendrick channels her terrific performance as a professional newbie in 2009’s “Up in the Air” into this film. Dana brings sincere pleasantries and a curious naivety, and these vibes strike the right chords with Chris and his buried emotions.
The result is Kendrick and Affleck’s onscreen stretches offer warmth and humor. In one example, Dana attempts to share her time with Chris during their lunch break on the outdoor steps of Living Robotics. While Chris tries to bury himself in his routines in solitude, Dana asks him innocent, probing questions and briefly mentions her slightly embarrassing trip to Cancun. Several moments like this allow Chris to connect with someone, and likewise, allow the audience to connect with him.
The humor works in other unexpected places as well, and it usually appears when Chris demonstrates his talents not normally seen in an accountant with a handy pocket protector.
A very good supporting cast surrounds Affleck and Kendrick, including J.K. Simmons, Cynthia Addai-Robinson and Jon Bernthal, and the movie spends meaningful portions of screen time to develop the emotional natures of their supporting characters as well. Normally, I would applaud such efforts, but in this case, the additional gravitas do not match the more shallow and silly action film tones. In other words, with a noticeably long runtime of 2 hours and 8 minutes, the script unnecessarily delves too deep.
Still, the movie – like a good accountant – ties up all its loose ends in (mostly) clever ways and potentially positions itself for “The Accountant 2 – A New Audit”. I will probably see a sequel, because Affleck’s character introduces a new equation to the cinematic world: the pen is equally as mighty as the sword. (2.5/4 stars)
Jeff – a member of the Phoenix Critics Circle – has penned film reviews since 2008 and graduated from ASU’s Walter Cronkite School of Journalism. Follow Jeff and the Phoenix Film Festival on Twitter @MitchFilmCritic and @PhoenixFilmFest, respectively.

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Hollywood legend Clint Eastwood’s 35th directorial effort, “Sully” (3/4 stars), arrives in theatres on Friday, Sept. 9 with Tom Hanks in the title role. The film chronicles U.S. Airways pilot Chesley ‘Sully’ Sullenberger’s heroic landing on the Hudson River in January 2009. With another solid Eastwood film in theatres, this seems like a perfect time reflect upon his work. Although I would love to compile a Top 20, 17 or 15 list, my pragmatic nature and movie critic tendencies “require” me to somehow limit the number of movies to 10, so here are my Top 10 films directed by Clint Eastwood.
some Union fighters burn his house and kill his wife and son. With nothing to live for, he joins a group of Confederates, and soon after, he finds himself on his own and an outlaw. In a film that truly showcases everything about the American Western, Wales covers a winding story from Missouri to Texas and partners with – at various times – a teenager, two Native Americans and a family from Kansas. Eastwood mixes good fun with plenty of gunfights, as Wales offers a barrel full of memorable lines, countless visuals of his chewing tobacco spit, dead bodies in his wake, and - possibly - a reason to live.
convict from a Huntsville, Texas prison. On the morning after Halloween in 1963, Butch (Costner) and another con kidnap an 8-year-old boy named Phillip (T.J. Lowther). After Butch dumps his partner, the two drive across the state with Texas Ranger Red Garnett (Eastwood) on their tail. The movie volleys between Red and Butch, and it soon concocts a semi-case of Stockholm syndrome for Phillip and the audience. Butch treats Phillip with esteem and kindness, so Costner does not wind up playing a complete bad guy, but Red is an empathetic figure as well. With an occasional protagonist and a fulltime protagonist on opposite sides of the law, “A Perfect World” reminds us that we do not live in one.
– Sean Penn and Tim Robbins won Oscars for Best Actor and Best Supporting Actor, respectively, in Eastwood’s dark crime tale filled with massive Shakespearean themes, when three childhood friends’ (Penn, Robbins and Kevin Bacon) lives intersect as adults under brutal circumstances. In chilly Boston, a coed is found dead, and the three previously-mentioned men approach the incident from very different perspectives, while the tightly-wound and complicated murder investigation pushes forward. An all-star cast – including, Laurence Fishburne, Marcia Gay Harden and Laura Linney – complete a mesmerizing experience which brings constant thoughts friendships, loyalties and how the sins of the past impact the present. The film’s most memorable line – “The last time I saw Dave” - will haunt you for years.
Best Director, Best Supporting Actor for Gene Hackman, and Best Film Editing and proved – along with “Dances with Wolves” (1990) – that the genre can win the Academy’s top prize. Eastwood delivers a prized role as well as William Munny, an aging cowboy who takes one last bounty hunter job after years of living a clean life. Munny frequently speaks of his violent past, but the audience presently sees a cordial and respectful man, so any previous sinister dealings seem either deeply buried or simply exaggerated. In the movie’s final act, however, Sheriff Little Bill Daggett (Hackman) tests Munny’s patience with potentially explosive consequences. Most everything in the town of Big Whiskey, Wyo. (actually filmed in Alberta, Canada) feels bleak and cold, and the tones match Munny’s job of attempting to kill two cowboys for a group of prostitutes. In this world, no one is completely innocent, and Munny mentions to one of his partners in passing, “We all have it coming, Kid.” Not only does Little Bill have it coming, but so does the Kid, the targeted cowboys, Munny’s other partner named Ned (Morgan Freeman), and Munny himself. Munny’s past sins – unfortunately – are just skin-deep, and even though his wife forgave his past misdeeds, to him, they remain unforgiven.
This Crusoe story, ‘The Wild Life’, is visually pleasant but feels lost
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By Kaely Monahan