Gavin O’Connor’s ‘The Accountant’ charts the tale of autistic bookkeeper Christian “Chris” Wolff, whose inclination toward the more dangerous auditing jobs— surrounding global criminal organizations— earns him a tail from the Treasury Department. Yet, the man’s life takes a truly unpredictable turn only when Chris’ mysterious handler offers him a seemingly harmless job at a prosthesis technology company, LivingRobotics. Thus, Chris undertakes a lethal venture after developing a surprising bond with a civilian, Dana Cummings, and earning himself a spot on an elite assassin’s hit list.
The titular accountant’s misadventures remain riveting, capturing the audience’s attention with startling revelations of corporate conspiracies and familial complications. Nevertheless, once those plot points tie themselves up, and the narrative takes the viewers back to Harbor Neuroscience, a new mystery emerges regarding the identity of one of Chris’ friends, an autistic woman, Justine, whose state-of-the-art computer suggests deeper implications. SPOILERS AHEAD!
Justine, The Girl At Harbor Neuroscience
Early in the film, the narrative introduces the Harbor Neuroscience Treatment Center, known to educate neurodivergent kids whose needs differ from the neurotypical peers in their age group. Although Chris’ stay at the center is short-lived, his paths still cross with Justine, who helps him through a meltdown after he panics due to losing the last piece of the jigsaw puzzle he’s solving. Justine, who experiences sensory issues akin to Chris, as proven by her constant stimming, understands the other kid’s plight and offers him the missing piece rather than attempting to calm him down.
As a result, an unspoken understanding forms between the two kids. Nonetheless, Chris’ military-toughened father decides against his kid’s enrollment at the center— preferring to implement a tough-love strategy in helping Chris cope with his neurodivergence. As a result, Chris goes on an unconventional path consisting of childhood martial arts training and sensory overload exposure exercises that shape him into the man he goes on to become.
However, during Chris’ brief stint at a prison, he realizes that he can earn big money by accounting for some of the world’s deadliest bunch. As a result, after his prison release, he begins working toward establishing himself as an elite criminal accountant. Yet, in order to do such a job within relatively safe parameters, Chris requires outside help from someone who can run background research and escape plans for him while helping him stay out of the authorities’ radar. Therein comes Chris’ handler, the mysterious robotic female voice on the phone.
The handler assigns cases to Chris, scouting firms/organizations and choosing the best jobs for him. Furthermore, she has overwhelming connections everywhere, including the Treasury Department. Thus, her involvement in the scheme as Chris’ partner greatly benefits the man. For the same reason, the woman’s elusive identity becomes an underlying mystery throughout the film that only solves itself near the end.
As it would turn out, Chris never severed his connection with the Harbor Neuroscience Treatment Center and returned to it in adulthood. Although Chris no longer needed the institution’s services, he recognized its significance. Therefore, he begins donating a large sum of the profit he makes by working with the likes of Opium lords and the Taliban to the institution to allow them better resources. Moreover, he has still maintained a friendship with Justine, the girl who helped him all those years ago.
Since childhood, Justine has gone non-verbal, preferring to communicate through other means. Her ideal method remains the high-tech computer that Chris gifted her, which turns her written/typed speech into audio in the form of a female robotic voice. Additionally, the advanced computer also allows her to use her skills and hack into several well-protected servers. In fact, her father, the institute’s owner, even alludes that Justine can hack into the Pentagon with her system.
Thus, the conclusion arrives that Justine is actually Chris’ partner and handler with whom he has been communicating on the phone all this time. Justine has been using her exceptional skills to fabricate fake identities and aliases for Chris, alongside finding lucrative employment opportunities for him. Ultimately, Justine’s reveal as Chris’ handler puts her evident care for the man into perspective, marking her as one of his oldest friends-turned-actual-partner-in-crime.
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