Let me state the following up front: The Accountant is an incredibly silly film.  Even stupid, if you think about it.

Yet it’s also a very effective throwback of the meaty thrillers of yesteryear and is presented in a clear and concise manner, an incredible accomplishment considering all the characters and story points addressed, all the while being entertaining as hell.

First, let’s talk negatives: The movie expects you to accept there is this “super” accountant out there who works for all kinds of super-evil groups (think big time terrorists, drug dealers, etc.) and also happens to be a super efficient killing machine…who happens to be a high functioning autistic man…who…

I don’t want to get into spoilers (there’s plenty more about the character revealed in the course of the movie) but, come on.  None of this is even remotely possible.

So if you’re going to scrutinize all the plot elements laid out in the film, you may not like what you see.

However, if you roll with the film and accept it for what it is, as I did, you’re in for a damn good time.

Ben Affleck is good in the central role, playing the mysterious “Christian Wolff” (a pseudonym), the super-Accountant who’s worked for some very shady characters.  When the movie begins, we’re not entirely certain of his morality, though his first actions presented involve helping a elder, simple farmer couple out from under a heavy tax burden.

Meanwhile, Treasury Agent Ray King (J. K. Simmons offering another very solid character work) essentially blackmails Marybeth Medina (Cynthia Addai-Robinson), a up-and-coming analyst, into investigating this mysterious “Accountant” and. presumably, bring him to justice.

Added to the mix, the Accountant’s mysterious female contact (essentially a “voice” on the phone, not unlike the voice which sends our heroes in motion in every episode of Mission: Impossible), sends him to check on the books of a major robotic company, one which may be hiding very dark secrets.  There, our Accountant meets up with Dana Cummings (Anna Kendrick, another solid turn), that company’s accountant, and eventually all hell breaks loose.

While watching The Accountant I couldn’t help but feel it fit in with some of the better thrillers of yesteryear, either the breathless pulp fiction works you used to find on those bookstore (remember them?) racks or in films such as Three Days of the Condor.

We are presented with a strong cast of characters and a meaty story which, as I stated above, is very well presented.  This is not a small thing, either.  The Accountant gives us a lot of plot and a lot of characters yet manages bring all of these elements together in a clear, exciting manner, something any number of big films have botched.

So yes, The Accountant’s premise borders on, and gleefully slips on over, into preposterous but if you can get around that, you’re in for a surprisingly entertaining thriller which pleasantly evokes the better thrillers, both literary and film, of yesteryear.

Recommended.