As a math savant uncooks the books for a new client, the Treasury Department closes in on his activities and the body count starts to rise.

Director: Gavin O’Connor

Starring: Ben Affleck, Anna Kendrick, J. K. Simmons

Rated R for strong violence and language throughout

Perhaps it’s time to admit that Ben Affleck has made a successful comeback. His career as an actor has been spotty to say the least. He has starred in widely acclaimed films such as “Dazed and Confused” and “Good Will Hunting,” but subsequently became attached to many projects that received negative criticism upon release, including “Armageddon,” “Pearl Harbor,” “Daredevil,” “Surviving Christmas,” just to name a few, as well as the infamous “Gigli,” which won the Worst Picture award at the 2004 Razzies – for the unacquainted, it’s the opposite of the Oscars, recognizing the worst films each year. However, he has directed several successful films, including “Gone Baby Gone,” “The Town,” and “Argo,” which won Best Picture at the Oscars in 2013. He also played Batman in the critically panned “Batman v Superman: Dawn of Justice,” the follow-up to DC’s “Man of Steel,” but is returning with its sequel, “Justice League” and he’s even planning to direct and star in his own standalone film, “The Batman.” So, how does Affleck do in “The Accountant”? He does quite well. Though his performance alone does not carry the film along, he plays a vital role in creating a relatively believable story.

The less one knows about “The Accountant” going into it, the better. There are many plot twists that one might see coming from a mile away going into the movie if they have read up on the film beforehand, though this reviewer will do his best to make sure that nothing is spoiled in the slightest here. But if one were to summarize the premise of the film, it should be known that Ben Affleck stars as Christian Wolff, an accountant diagnosed with autism as a young boy, who apparently lives a somewhat normal life on the surface. However, he is connected to some of the most dangerous people in the world. Investigator Francis Silverberg has been tracking Wolf for years, and assists the aid of colleague Marybeth Medina, played by Cynthia Addai-Robinson.

Despite expectations to the contrary, “The Accountant” is different. The trailer makes it look very run-of-the-mill, and Simmons’ character even says “the accountant.” It’s spoken in a rather tongue-in-cheek, gotta-say-the-title-in-the-trailer kind of way, but it does not come across this way in the film. Whenever something feels forced, it’s usually immediately counterbalanced by something reasonable and sincere. What makes the film so great is that it is full of plot twists. In fact, “The Accountant” ignores the rules of film structure to deliver something else entirely. Most of the characters that are introduced other than Ben Affleck share the same amount of screen time, though perhaps not in the case of Anna Kendrick who plays a significant role alongside Affleck, allowing for the characters to become more fleshed out and truly matter to the story.

Christian is relatable in many ways. He wants to be alone and he wants to be in control. As the story progresses, it becomes quite clear that writer Bill Dubuque knew exactly how unusual a character like Christian would be in an action movie – as the lead no less – and used this to his advantage. Affleck is exceptional here. His performance isn’t Oscar-worthy but it’s clear that he understands his character.

It’s a shame that “The Accountant” isn’t a better film, but it’s a reasonably satisfying experience nonetheless. It would be interesting to see how “The Accountant” would have been received if more had been done in terms of marking to separate it from the average actioner. At times, this can be more of a drama than an action film, and this allows the story to progress in a rather seamless manner, though director Gavin O’Connor is fully aware of the film’s target audience, as “The Accountant” includes some brilliant action sequences.

Violence isn’t at the forefront of “The Accountant,” which rightfully dominates the over-the-top, in-your-face films of the Jason Statham type. Instead, this film is a character-driven ensemble piece that isn’t afraid to dissect genre cliches, and even takes a hard look at the concepts of loyalty, aggression, and conflict, especially in its final act. While it’s merely above average for the most part, “The Accountant” is noteworthy and stands out from the crowded action genre films of today and comes recommended.

Go.

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