Deserving winner of the Academy Award for Best Live Action Short Film (2002), THE ACCOUNTANT had no serious challengers for the honour while, at nigh 40 minutes running time, the highly entertaining piece will give a viewer an impression that it is indeed a full-length feature, due to its pithy texture, cleverly crafted script (by its lead and director Ray McKinnon), as well as exceptional production characteristics. An impressionistic opening depicts the unnamed accountant (McKinnon) arriving at the northern Georgia family farm of David O'Dell (Eddie King), the latter having engaged him upon the urging of his brother Tommy (Walton Goggins), since David is in jeopardy of losing his mortgaged (second) property by means of bank expropriation as a result of an obligation exceeding a quarter of a million dollars, and the brothers share a fancy that the accountant may offer at the least a couple of suggestions toward means that will enable David to avoid losing the farm that has belonged in the O'Dell family for generations. It is soon apparent that queer behaviour of the accountant pertaining to David's dilemma is based largely upon his contention that Federal government and banking establishments are at loggerheads with his personal precepts of justice, although three methods that he suggests to ease the O'Dell financial troubles seem rather excessive -- destroying the farm buildings by fire; lopping off David's legs and an arm by "accident"; murdering his wife; each of these desperate acts is, of course, designed to obtain insurance monies. The accountant is guileful and cunning, as revealed through a cleverly wrought plot line, and there are several coils wound within a tale that will reward an attentive viewer watching a film that does, after all, principally concern a search for order. The three main players demonstrate capital acting skill and perfect timing, while the photography and editing are high grade.
