Similar to General Accounting Principles (GAP), if filmmakers follow General Filmmaking Principles (GFP) a movie can operate by the books and in most cases be successful both financially and as entertainment for its audience.
The Accountant is an exciting genre film that while not overtly appearing to do so – follows virtually all of the GFP. The Accountant is a Super-hero film for Adults that is not dragged down by all the branding, licensing, and cross-promotional baggage brought on by an association with D.C. or Marvel Comics. Although it should be noted that I would like to receive an Official The Accountant Pocket Protector ™ and a Official The Accountant Anti-Tank Rifle ™ from Santa for Christmas.
From a checklist perspective, The Accountant has an intriguing base storyline and sub-plots that are added and well extended. The Accountant has primary and secondary characters who’s roles are well developed. The Accountant has music and sound properly blended into the film. The Accountant has excellent acting and direction.
Ben Affleck (Gone Girl, Argo, The Town) is outstanding as the lead character – Christian Wolff. Wolff has an affliction that our society has a hard-time diagnosing and understanding – let alone treating correctly. Affleck exhibits the traits of this affliction with superb effect. The filmmakers seize this affliction, embrace it, and weave it and its implications into The Accountant with the precision a bespoken suit-maker.
As with any good Super-Hero feature there are supporting roles – almost all well played in this film. There is the good-guy, good-guy-bad-guy, bad-guy-good-guy, conflicted-guy, observer-chaser-guy, at-risk-needs-protection-guy, and of course the role-becomes-obviously-clear-at-the-end-and-you-should-have-seen-it-coming-guy. Guy in this definition is both male and female.
As with any Super-Hero film the story and characters should not be scrutinized too deeply or for very long – as it will lead to the uncovering of holes, gaps and worst off – your loss of suspended disbelief. So yes, the bad-guy is going to do something at the end that makes absolutely no sense and leads to their demise. However, the film The Accountant is bad-ass good entertainment and I would see it a 2nd time in theaters.