The Accountant was an unexpected success, largely owing to Ben Affleck’s compelling performance and a surprising plot twist that gave the movie a unique edge compared to typical action films. Directed by Gavin O’Connor, the story follows Christian Wolff, portrayed by Affleck.
This brilliant accountant on the autism spectrum works for high-profile criminal clients. The film skillfully mixes action with a deep, intricate mystery that keeps the audience engaged. It also marked a return to form for Affleck, who gained recognition as an action star in the 2010s.

Although The Accountant received lukewarm reviews from critics who focused on its plot holes and complex storyline, it ended up as a sleeper hit, grossing over $150 million, far exceeding expectations.
Despite its 2016 release, a sequel, The Accountant 2, was confirmed in 2023, setting the stage for a potential franchise. While the sequel’s success is uncertain, the ending of The Accountant left fans eager for more.
The Assassin’s Identity: Braxton Was Christian’s Brother
Throughout The Accountant, a mysterious assassin creates chaos by holding people hostage and executing killings under his employer’s orders. The identity of the assassin, however, was one of the major surprises in the film’s third act.
It turns out that the assassin was none other than Christian’s estranged brother, Braxton (Jon Bernthal), who had been trained in similar combat skills. Known for his roles as tough characters, Bernthal brings depth to his portrayal of a battle-hardened killer.
Initially seen as a villain, Braxton’s character is more nuanced than expected, especially as his past with Christian comes to light. Braxton eventually makes the decision to turn on his own team, choosing to protect Christian instead.
Flashbacks reveal that the two brothers once supported each other during their younger years, and Braxton, like Christian, was taught to fight back against those who wronged them. Though Braxton’s violent actions may suggest otherwise, he’s not so different from Christian, who also resorts to violence to gain the upper hand.
Christian’s Gift to Dana: A Sign of Affection
Christian and Dana developed a bond during their investigation into the missing funds at Living Robotics. Their relationship deepened further when their lives were threatened by the assassin. Christian, who struggles with his ASD, found it difficult to express his feelings for Dana.
Their awkward exchange in a fancy hotel shows his desire to get closer to her, though he doesn’t quite know how to act. As Christian goes on the run, he leaves behind a meaningful gift for Dana, a gesture that speaks volumes about his character.
Christian gifts Dana his original copy of A Friend in Need, but secretly hides a Jackson Pollock painting behind it, a thoughtful response to Dana’s earlier comment about liking Pollock’s work. This act serves as a subtle but meaningful way for Christian to express his feelings.
Symbolically, the Pollock behind the Coolidge represents the chaos that exists beneath the order. It’s Christian’s way of showing affection, reflecting his understanding of Dana’s preferences.
The Justine Twist: The Non-Verbal Girl from the Start Is the Voice
Even after several shocking revelations, The Accountant has one final twist that redefines the movie. A flashback earlier in the film introduces Christian’s time at Harbor Neuroscience, where he meets a non-verbal girl.
They bond over constructing a puzzle of the famous boxer, Muhammad Ali, while Christian’s parents debate whether to send him to the facility for treatment. This moment ties together a plot thread that has been woven throughout the movie.
The voice that frequently advises Christian and Ray turns out to be more than just a story device. The last scene of the film reveals that the voice belongs to Justine, the non-verbal girl from the flashbacks.
The final moments show a new child meeting her at the same facility, with the doctor explaining that she communicates through a computer. The puzzle of Muhammad Ali is seen again, reinforcing the connection between Justine and the mysterious voice that guided Christian.
The Real Meaning of The Accountant’s Ending: A Hero Overcoming Obstacles
While The Accountant faced criticism for how it portrayed autism spectrum disorder (ASD), the portrayal was integral to the film’s themes rather than being a mere plot device. Christian’s journey is framed to show that his ASD does not limit him; instead, it empowers him to overcome challenges.

The film ends by reinforcing this message, with Justine, despite being non-verbal, acting as the mastermind who helped Christian and Ray. The film doesn’t seek to glorify ASD but rather emphasizes that a hero is defined by their ability to overcome obstacles.
How The Accountant’s Ending Was Received: Audiences Were More Positive Than Critics
The Accountant garnered its share of criticism, especially concerning its depiction of a character with ASD. Critics, particularly those who were uncomfortable with the portrayal of ASD as a form of “superpower,” gave the film a modest 53% score on Rotten Tomatoes.
However, audiences were more receptive, awarding the film a much higher 77% fresh rating. Some viewers appreciated the film’s efforts, with one audience member commenting, “Some tropes here and there, but it felt more empowering than what some articles will tell you.”
On the other hand, critics like Peter Travers of Rolling Stone were harsh, calling the plot “preposterous” and criticizing the final act as “pure camp.” Despite the mixed reviews, some fans on Reddit expressed surprise at the movie’s quality, especially appreciating its ending.
One Redditor praised the film for not over-explaining itself, noting, “The movie didn’t treat the audience like idiots. The characters behaved like real people, making decisions that were self-optimizing, with no unbelievable changes in personality.”