The Accountant ending explained: What happens to Dana?

The Accountant 2 is scheduled to hit theaters on April 25, 2025, so people might want to recap what happened in The Accountant, and where it left us. To briefly summarise, the 2016 film followed a forensic accountant (Ben Affleck), who is skilled at sanitizing the financial records of his high-profile clients. He goes by the alias Christian Wolff. One day, he is tasked with auditing a firm for its financial discrepancies.

Christian realizes that a much bigger fraud is at play but gets fired shortly after his discovery. So, he wonders why the firm hired him in the first place. That leads Christian to confront their CEO Lamar Blackburn (John Lithgow), who hires Christian's estranged brother Braxton (Jon Bernthal) as their hitman.

The ending of The Accountant shows Christian reuniting with Braxton but parting ways with the firm's in-house accountant Dana (Anna Kendrick). It also reveals the identity of Christian's partner-in-crime and continues his relationship with the treasury department, with a new agent on board.

** Disclaimer: This article contains spoilers for The Accountant. Reader discretion is advised. **

What is Christian's relationship with the treasury department?

The 2016 film followed two interlinking narratives that involved Christian. In the first, he is tasked by the firm while in the other he is investigated by the treasury department's Marybeth Medina (Cynthia Addai-Robinson) for money laundering.

Marybeth is forced to take on this case by her boss Ray King (J. K. Simmons), else she may lose her job. Eventually, she traces Christian's identity and reaches his home to find him gone. That's when King admits to his professional ties with the elusive accountant.

Christian has been operating as Ray's secret informant after helping him years ago. Upon his retirement, Ray wants Marybeth to take over the responsibility. She is reluctant, considering Christian's ties to fraud and murders. However, in the end, she agrees.

Why is Lamar's deal with Christian?

A still from The Accountant (Image via YouTube/Warner Bros. UK & Ireland)

Lamar's firm hires Christian to find potential discrepancies even though Lamar is behind them. He hires Christian, thinking he won't trace them, which will set his record straight. However, once Christian learns about the embezzlement, Lamar gets his colleagues threatened or killed, and gets Christian fired to protect his reputation.

Lamar's robotic firm creates prosthetics for amputees. So, he justifies his actions saying his motives are noble. Christian, who is dedicated to finishing every task he begins, gets frustrated because Lamar doesn't let him finish his job. That primarily motivates him to confront and shoot Lamar. However, there is another reason why Christian seeks revenge.

Why does Christian gift Dana a painting?

Initially, Dana locates the issues in the firm's records, which leads to Christian's hiring. The two work closely on the case and grow fond of each other. Eventually, she is attacked by Lamar's hired guns. This is also a reason why Christian sets out to track down the culprit.

After killing Lamar, Christian leaves Dana with a Jackson Pollock painting — the same one she admired while in his RV. Christian hides that Pollock painting under Dogs Playing Poker — another painting that Dana's father considered "high art."

This gift was Christian's way of saying that he honors Dana's friendship and remembers what she told him. Earlier, he couldn't express how he valued her kindness and their friendship. So, the painting serves as a warm gesture.

Unlike the gunslinging and bloodbath, it becomes a particularly tender moment that shows his sensitive side that he fails to express otherwise.

How will it all tie into The Accountant 2?

The Accountant 2 will bring Christian and Brax together to help Marybeth Medina find the culprits behind her former boss Ray King's death. In the previous film, the two brothers reconciled and promised that they would meet again.

So, the new film will further explore their bond as brothers. The sequel will also bring Justine, Christine's partner-in-crime, to help with his investigation. Marybeth is not happy to cross paths with Christian again, but she will need to keep the differences aside for the greater good.