Based on an original screenplay by Bill Dubuque, The Accountant is a refreshingly unique, weird but intriguing entry in the crime-drama action thriller genre. The film starts slow and takes its time to build its main character, and as the story progresses, things become more interesting with some unexpected twists along the way. It's an understatement to say that Ben Affleck (who starred the new Batman in Batman v Superman) anchors this film masterfully by delivering a subtle, but feels weirdly authentic performance as the autistic titular character who secretly handles the books for dangerous criminal organisations.
The film gives its main character a great backstory, giving the audience some glimpses of his troubled childhood, tough upbringing and experiences due to his autistic condition through a series of non-linear flashbacks, which resulted in him with a set of formidable hand-to-hand and armed combat skills. However, his intelligence comes with a price. He's unable to socialise with others well and his inability to emotionally connect with people prevents him from forging close relationships with others around him, much to the amusement of the audience.
Affleck also managed to bring a surprising amount of humour to the role. Wolff's (Affleck's character) character mannerisms and peculiarities - bluntness in conversation or action often lead to some funny moments. It's rather amusing to sit through and watch Affleck's character as he awkwardly interacts with Anna Kendrick or even when he unexpectedly taking out bad guys. The flashbacks allow the audience to be fully invested into the character as they need to slowly 'piece' together the identity of Christian Wolff by picking up the crumbs through flashbacks and present key scenes in the film. The film doesn't reveal everything about its protagonist to the audience immediately which keeps the film highly compelling and interesting along the way.
However, the film requires a lot of attention from the audience to keep up with the plot and character revelations. It's quite disappointing to see that Kendrick's role in the film is smaller than expected and the romance between them is paper-thin and not fully developed (the girl tried to approach him many times to initiate conversation for Pete's sake...but he takes it literally due to his autistic condition) J.K. Simmons and Cynthia Robinson did a decent job as a pair of Treasury agents who are working on to uncover the Accountant's identity.
This film is not your average action thriller with a simple plot and over-the-top action scenes. Despite the unappealing nature of its poster, it's highly recommended for those who prefer a less conventional type of thriller to watch. Don't judge a film by its poster.