It’s easy to assume accountants love The Accountant. As The Accountant 2 arrives in cinemas, we asked a pair of them about it.
According to a 2024 report from the Consultative Committee of Accountancy Bodies, there are approximately 357,200 accountants currently living in the UK. Statistically, you’ve probably met one. If all of them went to see The Accountant 2 this weekend, they’d fill just under half the country’s 4,587 cinema screens. Warner Bros. – distributing the film internationally – would probably be pretty pleased with itself.
We couldn’t get to all of them in time, but we did manage to track down a representative sample of accountants (two) to ask what they thought of Ben Affleck’s ongoing mission to rehabilitate their profession – and get a few financial management questions off our chests, too.
We’ve renamed them Ben and John, for no reason other than they’re real professional people with proper jobs, and we’re asking what they think of a film where an auditor shoots multiple people in the head.
Ben
Have you ever seen The Accountant?
Yes, many years ago.
Do you own a pocket protector?
No, I don’t.
A friend of mine is CFO of a company with a very complicated accounting system. They have depreciation schedules on hundreds of different items, full-time and contract employees, Department of Defence classified accounts. How does that make you feel?
Nervous.
What’s a depreciation schedule?
Depreciation is where you spread the cost of a tangible asset, like an office or a car or a computer or a tractor, over the life of the time that you will use it. Which can be very complicated when you have lots of things bought at different times.
Do you think you’re capable of murder?
I don’t think so?
You don’t sound very sure.
I’m currently going to say no.
What is a pocket protector?
You put your pens in it so they don’t get ink in your pocket.
Do you think The Accountant’s representation of autism is problematic, or is it a well-meaning attempt to show neurodiversity in a more positive light?
I don’t think it’s very good at the second one.
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Do you think a human skull could dent a steel thermos flask?
Probably, yeah.
What’s an internal offset?
In what context?
In the accountancy context.
It could be many things. I’m gonna assume it’s just when you put in a number to make everything offset to zero.
Do you think it’s significant that, since The Accountant came out, accountants no longer use pocket protectors?
I’m gonna say no. I don’t know if they ever did use them.
What’s your favourite film?
The Accountant.
Is it actually?
No, it’s not.
Should I be contributing to a pension?
Yes.
John
Have you ever seen The Accountant?
No.
Do you own a pocket protector?
No. I’m not sure what one of those is.
That was my next question.
A pocket protector? Yeah, I have no idea.
Ben Affleck puts pens in his.
Does Ben Affleck know that we don’t really use pens anymore, and it’s all done electronically?
You’ll have to ask him. Have you ever killed a man with a belt?
No.
Do you think a human skull could dent a steel thermos flask?
Good question. I reckon so. I don’t know the practical application of that, but yeah.
If I gave you a company’s books for the last 15 years, including bank statements and a complete list of clients and vendors, could you find a missing $61 million?
Maybe? Yeah.
How long would it take you?
It depends what type of format you send me all these functions. If you send them in an Excel…
No, it’s hard copies.
Okay, well, that’s horrible. That’s a horrible, horrible way to do it. That would take significantly longer. I don’t know.
Have you ever met anyone that uses a pocket protector?
No, I wasn’t even aware of what that is until just now. I’m still not aware of what it is.
What’s your favourite film?
Batman: Dark Knight.
That’s not what it’s called.
Okay, what is it?
It’s just The Dark Knight.
That one, then.
Should I be contributing to a pension?
Yes, definitely.
The Accountant 2 arrives in UK cinemas 25th April.
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