O Contador

Ray McKinnon is a delight. The Accountant is a whimsical, fast-talking tale concerning a very strange fellow and his bucolic interests around the tax nature of a farm. The highlight of this film centers around the writing. The words are snappy, well-timed, and extremely funny. The performances do a great justice to the words, and you can tell that the filmmakers are masters of their craft.

I think this short film is well-deserving of the Oscar, but sadly McKinnon has been all but absent in the feature scene. He's had his appearances, and I even enjoyed Crysthal, but in the end, they are outshined by The Accountant. I hope McKinnon comes back and captures this character in another piece. It is a delight.

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.

Simply the best short film I ever saw. Imaginative, funny (did I say funny? I mean HILARIOUS)and one that can be viewed over and over again to get the whole picture. This reminded me of the great work of the Coen Bros(especially THE BIG LEBOWSKI). Seems very absurd and scores as great for almost the whole duration (about 30-35 min.) of the (short) movie, until the end, when it becomes a masterpiece. With all of this in mind I'll be happy to watch it again for sure, if I can get my hands on it once more. Just caught this on Dutch television but shorts don't come by so often on TV, so next time I'll surely try and tape it. Won't be for all tastes, but won't kill you either ;-) and I simply loved it. 10/10 ( a first for a short in my book)

I attended a special showing of this film the day it won an Oscar for best live-action short subject. The story unfolds in a classic three character short story form. Clearly, Ray McKinnon had committed himself to the project as writer, director, and the title character- but the heart of the film belongs to the farmer David O'Dell, (Eddie King)through who's eyes we observe the accountant's peculiarities, and after a few minutes wonder if the man is dedicated to his clients or psychotic. The accountant's conspiracy-textured world view is so detailed that we are impressed by the breath of the information he has at his command. The film would have benefited from some editing both in text and pacing, but the genuine spirit and center of the film is the natural performance of Eddie King, an actor to keep an eye on.

I saw this film with all of the other nominated short films. The Accountant was clearly the best. I was so glad that Ray Mckinnon won for this film. It was a breath of fresh air. It was funny, plausible, and thought provoking. I hope it is available for viewing on the internet someday.