As a child, Christian Wolff is diagnosed with a high-functioning form of autism at Harbor Neuroscience, where he meets the doctor's daughter, Justine. Chris's father declines for his son to stay in a sensory friendly environment, believing that Chris must overcome the hardships inherent in his condition. Afraid that others will exploit his son, Chris's father begins a brutal regimen of stoicism and martial arts training for both him and his brother, Braxton.
In the present, Chris works as a forensic accountant from a small strip mall office. He unmasks insider financial deceptions, often for criminal and terrorist enterprises. His daily regimen includes exposing himself to loud music and flashing lights while abusing his own shinbone on to inure himself to sensory overload.
Financial Crimes Enforcement Network (FinCen) Director Ray King pursues Chris, known to them as "the Accountant" and recruits Treasury data analyst Marybeth Medina to help him locate the Accountant. Her leads include Chris's cover names, a recording from his killing of members of the Gambino crime family, and some photos.
Chris is hired to audit Living Robotics after the company's CEO, Lamar Blackburn learns of discrepancies from in-house accountant Dana Cummings. Chris digs into the records and finds that over $61 million has been embezzled from the company. That night, CFO Ed Chilton is forced by a hitman to commit suicide via insulin overdose. Lamar dismisses Chris, claiming Chilton killed himself because of the investigation of the embezzlement, leaving Chris very distraught because he cannot finish the audit.
Hitmen show up at one of his tax customers farm (who invited him to practice shooting at their farm as an act of appreciation for helping them). As a result of his self-defense capabilities, Chris dispatches them all but one. Finding that Dana is the next target, Chris saves her before taking her to his storage unit, containing an Airstream with artwork and other valuables. Chris realizes that the embezzlement at Living Robotics is a scheme; money stolen from the company is returned to it, boosting profits and increasing the company's valuation as it prepares for an IPO, exposing Lamar as the embezzler.
Medina isolates Chris's voice from the recording, hearing him repeating the nursery rhyme Solomon Grundy. She learns that his cadence is reminiscent to autism and that Chris's aliases are of mathematicians. Using IRS records, she finds his Illinois office.
King later explains to Medina that Chris was imprisoned at Leavenworth where he learned accounting from Francis Silverberg, a Gambino family accountant turned FBI informant. King was Silverberg's handler, but his inaction led to Silverberg's death. King was also investigating the Gambinos when Chris came to avenge his mentor. King began getting information from the Voice when criminals violated Chris's moral code, and King became director of FinCen. The phone rings and the Voice tells Medina about Living Robotics.
Chris goes to Lamar's mansion, where the hitman and his men await. During the battle, the hitman recognizes Chris and greets him. Chris recognizes him as Braxton though they have not seen each other since Chris's imprisonment. Braxton attacks Chris, resentful over his brother's estrangement from him and for their father's death. Lamar arrogantly interrupts and Chris shoots him and amicably agrees to meet Braxton in a week, saying he will find him.
As another set of parents visits Harbor Neuroscience with their child, the boy meets an older Justine; the Voice. Dana receives a Jackson Pollock painting she saw in the trailer as Chris drives out of town.
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