The Accountant (2016)    Warner Bros./Action-Thriller    RT: 128 minutes    Rated R (strong violence and language throughout)    Director: Gavin O’Connor    Screenplay: Bill Dubuque    Music: Mark Isham    Cinematography: Seamus McGarvey    Release date: October 14, 2016 (US)    Cast: Ben Affleck, Anna Kendrick, J.K. Simmons, John Bernthal, Jeffrey Tambor, John Lithgow, Cynthia Addai-Robinson, Jean Smart, Andy Umberger, Robert C. Trevelier, Jason Davis, Alison Wright, Mary Craft, Seth Lee, Jake Presley, Izzy Fenech, Ron Prather, Susan Williams, Gary Basaraba.    Box Office: $86.3M (US)/$155.2M (World)

Rating: ***

 Whoever thinks accounting is the dullest profession in the world hasn’t seen Christian Wolff in action. No, I don’t mean the 18th century German philosopher/mathematician (although he does factor into the plot); I’m referring to the character Ben Affleck plays in The Accountant, an action-thriller directed with style by Gavin O’Connor (Warrior). Wolff is a CPA with Asperger’s and a head for numbers. He works out of a storefront office in a strip mall handing tax returns for regular folks. He’s also an accountant to the stars of the criminal underworld, uncooking the books for those- terrorists, drug cartels, the Mafia and corporate crooks- who can’t go to the feds when their money goes missing. Secretly, he’s a vigilante who effortlessly takes down assorted lowlifes without so much as batting an eye.

 Wolff takes his orders from a voice on the phone, a woman with a British accent who tells him he needs to take on a legitimate client. That would be Lamar Black (Lithgow, Footloose), the CEO of a robotics company that specializes in prosthetic limbs. Millions of dollars are unaccounted for and he needs somebody capable of making sense of 15 years worth of books in order to find the culprit. It’s a feat Wolff manages in 18 hours which impresses Dana (Kendrick, Pitch Perfect), a junior clerk assigned to assist him (not that he needs it). What Wolff ultimately finds puts both their lives in danger from a hired killer (Bernthal, Wolf of Wall Street).

 Meanwhile, the Treasury Department has taken an interest in Wolff. He seems to show up a lot in surveillance photos of people they’re after. Agent Ray King (Simmons, Whiplash), who’s mere months away from retirement, brings in young analyst Marybeth Medina (Robinson, Arrow) to track down the mysterious accountant and find out who he is. He uses sensitive information for her past as leverage so she really has no choice.

 There’s a lot going on in The Accountant including flashbacks to Wolff’s childhood where his military father (Trevelier, The Mist) deals with his son’s autism by training him in the deadly arts of shooting and martial arts. He rationalizes it by pointing out the world isn’t a sensory-friendly place and his son has to learn to live in it. It’s one of the loopier aspects of The Accountant, a supremely silly and fairly fun actioner that’s kind of like The Bourne Identity meets A Beautiful Mind. It’s a bit convoluted with its many plot treads and shifts in time (past and present). There are also a few too many coincidences not to mention two plot twists that I saw coming from a mile off. But that’s just me; I’m sure they will come as a surprise to less-seasoned moviegoers.

 For a change, Affleck’s wooden acting style suits the material. He’s playing a guy with autism. He has the mannerisms down perfectly like not looking people in the eye and a daily routine. He’s a high-functioning sort with advanced cognitive skills. As a child, he puts together a jigsaw puzzle quickly and in the most challenging way possible. He’s emotionless so killing doesn’t affect him either way. He has no problem putting a bullet in some deserving scumbag’s skull. Dana coming into his life changes things up a bit. He risks his own life to ensure her safety, something he wouldn’t do for anybody else. Unfortunately, Kendrick is little more than window dressing in The Accountant. She isn’t given much to do aside from marveling at the wads of cash and drawers of gold bullion in Wolff’s trailer. Simmons is good as the world-weary federal agent looking forward to the end of his long career but not before he apprehends Wolff.

 I enjoyed The Accountant very much. It has some well-mounted action scenes and a lot of violence. Wolff racks up a pretty nice body count. It almost feels like a comic book with its brooding hero and tragic past that explains his present actions. He’s like Batman with a pocket protector. It seems like the makers want to turn The Accountant into a franchise (The Ben Identity?). I’m all for it. It’s a pretty good flick.

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