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The Accountant [2016] [R] - 1.7.7



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Unlike the MPAA we do not assign one inscrutable rating based on age, but 3 objective ratings for SEX/NUDITY, VIOLENCE/GORE and PROFANITY on a scale of 0 to 10, from lowest to highest, depending on quantity and context.

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Sex & Nudity
Violence & Gore
1 to 10


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A boy with autism and uncanny math skills grows up to become a forensic accountant (Ben Affleck). His chief clients are major crime families, but he takes on a legitimate case for a robotics company and when he finds massive embezzlement people begin dying at the hands of hired assassins while the FBI is unable to stop the murders. Also with Anna Kendrick, Jon Bernthal, Jeffrey Tambor, J.K. Simmons and John Lithgow. Directed by Gavin O'Connor. A few lines of dialogue are in a foreign language and accompanied by English subtitles. [2:08]

SEX/NUDITY 1 - A man threatens another man, saying, "I may have to violate your wife," and then he says, "I'm sorry, no one is going to violate your wife."
 A woman sits beside a man on a couch and then moves closer to him and he gets up and walks away.
 A young boy appears shirtless briefly (we see bare chest, abdomen and back). Two boxers in a painting are shirtless. A man in a clinic is shirtless briefly in a long shot (we see bare chest and abdomen). A woman wears a V-neck top that reveals cleavage.

VIOLENCE/GORE 7 - A flashback is shown twice: A man breaks the necks of two gunmen on a sidewalk (we see two men lying on the sidewalk, one with blood under his head) and enters a building with a drawn pistol where we see two dead men lying on the floor (one man has some blood on his body); we hear shouting and many loud gunshots off-screen, another man enters the building, ascends debris-covered stairs and finds two dead men on a landing (one of them with blood on his arm and under his head) and we see the silhouette of a handgun on a wall as the scene ends. A flashback shows a man holding a pistol to the back of another man's head, the second man cries in close-up and the gunman lets him go and we hear that the man who let him go killed nine men that day.
 A man and several mercenaries with assault rifles, wearing helmets and Kevlar vests over combat fatigues protect a homeowner: they jump over furniture and creep outdoors as a man outside with a high powered rifle shoots through all the windows, smashing them loudly to pieces over the floors and killing two men (we do not see blood flow in the dark, but we see a dead man outside with a hole in his forehead); the shooter kills three more men and the survivors toss smoke bombs out the front door, the shooter kills two men and we see a little blood, the other two survivors shoot and miss and the shooter kills them with a few rapid shots, two more mercenaries appear and the shooter kills them with two shots; the homeowner shouts, "Are they dead?" and the shooter walks inside where he is shot in the leg (he places a belt over the wound to stop the moderate bleeding we see in the dark), he limps, shoots three additional men, killing them, he jumps and carries a mercenary through a shattering glass wall and the two men fall to the floor where they fight with punching, kicking, throwing, and choking and the mercenary pulls out a grenade and it explodes with muffled sound into his own stomach (we do not see the injury).
 A man drives erratically to a woman's apartment, where he finds two men who have followed her and stand outside her door; two other men enter her apartment, one of them grabs her saying that he will put her into a box as she hits the other man on the head with a heavy object and locks herself in the bathroom; the other gunman shoots through the bathroom door several times (she is unharmed) and another man shoots the two men in the hallway (they fall dead without blood flow), then shoots the second man inside the apartment (we see a little blood as the body falls), he beats the first man with his fists, slams his head into the bathroom sink, breaking it loudly, and then shoots him in his already bloody head twice (we see some additional blood flow).
 A man in a dark house looks up to see a gunman (they both have guns drawn but put them away in their waistbands): they fistfight, kick, and choke each other, slamming each other into walls, the first man stands while the other punches and slaps him several times, the first man knocks the other man down and points a gun into his face (the first man's face is bruised and bloody and the other man's mouth and teeth are bloody), another man enters, shouting, and the first man shoots him in the forehead (the dead man drops after we see a bloody wound).
 A man is shown tied to a chair in shadows as a close-up shows another man using a staple gun to staple the man's arms to the chair as the victim screams (we see a small amount of blood); a blow torch flame is held up to the camera and we hear that the victim was tortured and killed. A silent flashback shows two men attending a woman's funeral and her husband becomes angry at their appearance; a scuffle ensues and the camera cuts to one of the first two men in close-up, dead on the floor with open eyes and some blood on his face.
 Two men inside a house hold a man and woman hostage; one man pushes the woman and points a gun at her head before we see a hand holding a gun as it extends out the door to the porch at the woman; a man with a rifle outside shoots the gun holder and we see blood splatter and the hand fall backwards into the house as the other hit man forces the man and the woman at gunpoint into a pickup truck and they drive away; the rifle man shoots the radiator and causes smoke, runs and jumps into the truck bed, punches the rear window out with a loud crash, and pulls the hit man out, tossing him over the cab, onto the hood and to the ground; the hit man takes out a knife and the rifle man takes off his and they fight with slashing, punching, kicking, and choking and one man chokes the other (we hear crunching sounds as the victim falls dead). A man passes another man on the other side of a street; the other man turns and fires a handgun, striking a car and making holes in its windshield, but missing the man.
 A martial arts instructor fights with two elementary school boys in a dirt ring at their home, pushing and slapping them to the ground (one boy's face and nose are bloody); the instructor ends the session, but the father watching says that he wants the boys covered in snot and blood and as the fighters take up new positions, the scene ends. A man forces his injured son to leave their car in the rain and fight with four school bullies in a shadowy alley, especially to break one wrist of each boy; in a long shot, the boy kicks them and knocks them to the ground, and then runs away.
 A man with a handgun gets into the car of another man where he points the gun at the man, lays it on the dashboard, punches the man several times in the abdomen and face, then smashes the man's face down onto the steering wheel, creating bruises before warning the victim to stop corrupt business practices.
 A man locks himself into a trailer inside a storage unit twice and he turns on a strobe light and loud thrasher music as he uses a metal tube to rub hard on one shin; in the second scene, he also groans, grimaces, and breaks the tube over his shin and then throws a bottle of pills across the room (please see the Substance Use category for more details).
 A flashback shows a boy in a wild tantrum, screaming, and panicking as he throws glass bowls and vases onto the floor, crashing loudly into pieces; the camera cuts to a woman shouting at her husband in the driveway as she drives away and the father hugs the boy tightly in the house and the tantrum subsides.
 A boy in a neurological clinic whines and panics and a girl in the clinic bounces up and down, grimaces, whines angrily and slaps away an attendant. A man is released from prison, where he was under protective custody for testifying against crime families. We see a man in a few prison scenes, handcuffed in one of the scenes. A government agent has a juvenile rap sheet that includes drug use and possession, assault, and attempted murder; she lied about her criminal history on her federal application, but her supervisor uncovers the record, and forces her to work a special project or to go to prison.
 A man angrily tells another man that the first man's best friend died by overdose of insulin in a suicide over embezzlement of company funds (please see the Substance Use category for more details). A neurological specialist asks to keep a boy for the summer to work with him and his father refuses, stating that the boy needs heavier exposure to loud sounds and bright lights to cure his sensitivity to them. We hear that a boy has high functioning autism. A man tells a woman on the phone that he will find out who wants to kill a woman and shoot that person in the head. We hear that a prisoner used a thermos bottle to break the skull of a guard at a maximum security prison and escape. We hear that a girl lost both legs in a car bombing. Two brief portions of press conferences mention money laundering and terrorism. A woman lives at a neurological clinic and we hear that she stopped talking 30 years ago, but uses a computer to speak for her.
 A man with a high powered rifle practices shooting cantaloupes off a fence at a long distance on a farm; the melons explode into small pieces. A woman discovers a weapons room full of military handguns and rifles hung on walls and wrapped in rugs. A man places thick packs of cash and several handguns into a duffel bag. An FBI agent finds a giant anti-aircraft gun mounted on a railing from a ceiling in a man's house.
 A man opens a body bag where we see the burned, bloody face and throat of another man. A man walks into a dark house with a handgun drawn and finds a woman dead in a chair with a bloody hole in her forehead, which we see in close-up. Inside a prosthetics clinic, we see four men receiving prosthetics; one man is fitted with an entire arm over his stump and the other men are wearing forearm and hand units.

PROFANITY 7 - About 22 F-words and its derivatives, 1 obscene hand gesture (by a boy to a woman outside his window), 12 scatological terms, 3 anatomical terms, 3 mild obscenities, name-calling (crazy, freak, liar, sucker, arrogant, killer, Elliot Ness), exclamations (shut-up, gosh, stop talking), 3 religious profanities (GD), 5 religious exclamations (Oh My God, God, Christ, Why In The Name Of God, Jesus, Mary and Joseph). [profanity glossary]

SUBSTANCE USE - A prescription bottle is shown on a nightstand (its label is obscured by dim light) and a man opens it and swallows two white tablets without water, a man throws a prescription bottle on the floor and tablets scatter (he picks up two and swallows them), we see two vials of insulin and a hypodermic syringe with a plastic cover on the needle in a home, a man with a gun orders a man to inject himself with insulin and die, a woman says that she took a nose full of cocaine out of the trunk of a drug dealer's car and implies that she helped sell the drug to provide money for her sister who was a single mom of two children, and we hear that a criminal has an opium pipeline for distributing drugs. A man says he quit drinking.

DISCUSSION TOPICS - Autism spectrum disorders, neurological treatments, tics, compulsive behaviors, prosthetics, intelligence testing, government agents, military parents, child abuse, bullying, drug abuse, embezzlement, corrupt business practices, attention to detail, determination, perseverance, sacrifice, starting over, emotions, empathy, understanding, trust, self-respect, justice.

MESSAGE - The skills and moral codes of the developmentally challenged are strong.

Special Keywords: S1 - V7 - P7 - MPAAR

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