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SYNOPSIS
As a child, Chris Wolff is diagnosed with a high-functioning form of autism and offered an opportunity to live at Harbor Neuroscience Institute in New Hampshire. Chris works on a puzzle while his parents meet with the director and nearly explodes when the last piece is missing, until another girl, Justine, wordlessly hands it to him. Chris' father declines the offer of a sensory friendly environment, believing that Chris must overcome the hardships inherent in his condition. Overwhelmed, Chris' mother abandons him, his younger brother Braxton, and their overbearing father, an army officer in Psychological Operations. Their father embarks on a brutal regimen of stoicism and martial arts training for both brothers.
In the present, Chris works as a forensic accountant unmasking insider financial deceptions, often for criminal and terrorist enterprises. His clients are brokered over the phone by the Voice, an unidentified woman who calls Chris "Dreamboat". After Chris helps a local farmer with his taxes in his small storefront office, the man offers the use of his farm for fishing, and Chris replies that he likes to shoot. Chris keeps a weapons cache in a vintage Airstream locked in storage, sparsely furnished but hung with rare paintings, drawers filled with rare comics, gold bricks, and cash.
Ray King, the director of FinCEN, is pursuing Chris, who is known by the alias "The Accountant". King blackmails data analyst Marybeth Medina, threatening to reveal her sealed juvenile crime records and destroy her career, to help him locate The Accountant. King's only leads are Chris' numerous cover names and his military prison number, 831.
Chris is hired by the company's founder and CEO, Lamar Blackburn and his sister Rita, to audit the Living Robotics Corporation after their in-house accountant Dana Cummings spots discrepancies. The CFO Ed Chilton is dismissive and indignant. Chris is impressed by Dana's acumen after she works all night to deliver the records for his audit and they start to connect when they meet again accidentally at lunchtime. Despite Chris' reticence he is impressed with her intellect and attracted to her, and when Dana makes a backhanded statement about the painting Dogs Playing Poker, Chris says it's funny because it's incongruous. He in turn works overnight and determines that over $61 million has been embezzled from the company but refuses to speculate on the identity of the culprit when Rita arrives in the morning. That night, Ed, who is diabetic, is forced by a hitman to commit suicide from an insulin overdose. As a result Lamar dismisses Chris and pays off his contract, claiming Ed's death was a suicide, leaving Chris distraught because he is not allowed to finish.
Medina analyzes an old audio recording of Chris killing nine members of the Gambino crime family. She isolates Chris' voice and hears him repeating the nursery rhyme Solomon Grundy like a mantra, and the techs tell her his cadence is characteristic of autism, along with avoidance of eye contact. Images of Lou (Lewis) Carroll, one of the identities Chris has used, lead her to look at the names of other famed mathematicians like Carl Gauss, and his current identity, Chris Wolff. Using IRS records, the trail leads her to his storefront office in a Plainfield, Illinois strip mall, where his partnership in the neighboring businesses allow him to launder his own money while making large donations to the Harbor Neuroscience Institute.
A team of killers go to the farm to take out Chris after Ed's suicide, where he quickly dispatches them all, the last one revealing that Dana is the next target. Rather than retrieving the Airstream and changing locations and identities as instructed by the Voice, he goes to Dana, burning through a second team of killers before taking her with him to the storage unit. Refusing to wait outside while Chris rearms, Dana enters the trailer and recognizes the paintings, discovering the contents of the drawers before being caught by Chris. He takes her to a fancy hotel, and as they talk he realizes the Robotics embezzlers had a scheme like Crazy Eddie's. When he goes to Rita's he finds her dead, exposing Lamar as the mastermind.
The FBI agents scour Chris' home and King explains to Medina that Chris went to Leavenworth after a brawl at his estranged mother's funeral, where his father was killed as well. There he was mentored into accounting by Francis Silverberg (Jeffrey Tambor), a Gambino family accountant turned FBI informant. Silverberg was brutally killed by the Gambinos after he was released, and Chris in turn killed the nine Gambinos. King was surveilling the house when Chris arrived to take his revenge, but Chris let King go after asking him if he was a good father. King then starts getting information from the Voice, and rises to become director. King tells Medina someone has to take over when he retires, and the Voice calls the house with instructions.
Chris attacks Lamar's mansion and kills the mercenary guards led by the hitman. During the shootout, the hitman hears Chris repeating the nursery rhyme and recognizes his brother. Braxton attacks Chris, blaming him for their father's death. In a brief detente in the fight Chris tells Braxton he has to finish this, and when Lamar interrupts Chris shoots him on the spot. Chris agrees to meet Braxton in a week, saying he will find him.
At the Harbor Neuroscience Institute, the current director is the father of the adult Justine, who Chris met as a child. Justine uses a state-of-the-art computer to communicate with an electronic voice, saying "Hello, Dreamboat," to a young boy whose parents are meeting with the director. Chris is last seen driving over a bridge with the Airstream in tow, and his Jackson Pollock painting is delivered to Dana hidden under cover of the Dogs Playing Poker painting A Friend in Need.
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