As a child, Christian Wolff is diagnosed with a high-functioning form of autism and offered an opportunity to live at Harbor Neuroscience Institute. During the visit Chris is assisted in completing a puzzle by the Doctor’s daughter, Justine. Chris’s father declines the offer of a sensory friendly environment, believing that Chris must overcome the hardships inherent in his condition. Overwhelmed, Chris’s mother abandons their family. Their father embarks on a brutal regimen of stoicism and martial arts training for both Chris and his brother, Braxton.
In the present, Chris works as a forensic accountant unmasking insider financial deceptions, often for criminal and terrorist enterprises. His clients are brokered over the phone by the Voice, an unidentified woman who calls Chris “Dreamboat”.
Ray King, the director of FinCEN, is pursuing Chris, who is known by the alias “the Accountant”. King blackmails data analyst Marybeth Medina, threatening to reveal her sealed juvenile crime records and destroy her career, in order to force her to help him locate the Accountant. King’s leads include Chris’s cover names, a recording from his hit on nine members of the Gambino crime family, and some vague photos.
Chris is called to audit the Living Robotics Corporation after the company’s founder and CEO, Lamar Blackburn and his sister Rita, learn of discrepancies from an in-house accountant, Dana Cummings. The next day, Chris meets Dana, and they connect during lunch. He works through the night and tells Rita in the morning that over $61 million has been embezzled from the company, but refuses to speculate on the identity of the culprit. That night, CFO Ed Chilton, who is diabetic, is forced by a hitman to commit suicide from an insulin overdose. As a result, Lamar dismisses Chris and pays off his contract, claiming Chilton’s death was a suicide, leaving Chris very distraught because he is not allowed to finish the audit.