It’s nice to see an unusual, fresh take on a familiar story, and that is what we have with The Accountant. The title character is an odd bookkeeper (Ben Affleck) who attends to a dangerous clientele, and who suddenly finds himself needing to escape a trap while having to shield a young woman (Anna Kendrick) who is an innocent bystander. The basic “accounting” storyline is complex, and is handled in a calm but exciting manner by director Gavin O’Connor, and just for that I would recommend this stylish thriller.
But O’Connor’s film is much more than that. Affleck’s accountant is under the scrutiny of the FBI, which adds a time element to the mix — and some very satisfying surprises before the story wraps up. And yet, in another way, this film isn’t about the main story at all. The subtext is all important, dealing with how the parents (especially the father) of the young autistic boy who grows up to be the Affleck character try to expose him to the ways of the world, introducing very harsh elements to the youngster to toughen him, ultimately determining the direction of his life. I found this subtext, revealed in flashbacks and memories, to be more interesting and important than the main plot, and it is interwoven nicely into the story.
The ending is one that some viewers will foresee with ease; I did not, although it makes all the sense in the world. It takes the drama in a completely different direction while wrapping up some very loose threads. By the time all the pieces are put together this film turns out to be quite a fascinating puzzle, deftly mixing action, suspense and superior character development. It’s one of the better films I’ve seen this year. ☆ ☆ ☆ 1/2. 9 November 2016.