Ben Affleck proves yet again to have come a long way in the acting department, delivering a solid performance as the lead. J.K. Simmons and Anna Kendrick are quite good in their supporting roles. The movie has more emotional depth than I expected, to the point where I wanted the hero to succeed.
The fractured structure of the narrative works well to simulate the thought process of the mentally disabled protagonist. Director Gavin O'Connor proves he is very capable of navigating a complicated story with ease.
The screenplay packs in some surprisingly great humor to break up the darker tone. Every action scene is very well handled, with impressive choreography and hard hitting fights.
Editing could have trimmed a few scenes down to tighten the pacing and extended others to fully develop its characters. The way the main character's dark past is explored is extremely rushed; one character sits down and explains it to the audience for five minutes.
The third act twist feels forced and underdeveloped. It starts to become obvious near the end and when it's revealed it feels far too convenient and silly to work for this otherwise authentic story.
Overall The Accountant is a thrilling crime film from a competent director with nice action sequences and an effective cast. With one more rewrite it could've been great, but as it stands it is simply a good film.