In the Gulf of Mexico, oil rig worker Mike Williams (Wahlberg) and his superior, Jimmy Harrell (Russell), become concerned about the safety shortcuts that are being taken on the Deepwater Horizon rig where they work. Their worst fears are realized when the rig's equipment malfunctions, causing a blowout and explosion that kills many of the workers, and prompts a desperate evacuation of the doomed rig. The film is based on true events.
Christian Wolff (Affleck) is a mathematical prodigy who works as an accountant for criminal organizations, uncooking their books for them while keeping a low profile. He's hired to look into Living Robotics, a company whose own accountant, Dana (Kendrick), has found discrepancies in the books. Meanwhile, Ray (Simmons), a Treasury Department agent who's been hunting Christian for a long time, uses blackmail to persuade data analyst Marybeth (Addai-Robinson) to help him track down the criminal number-cruncher known only by the alias "The Accountant." While Ray and Marybeth begin to put together the pieces of the puzzle to Christian's identity, The Accountant finds himself at the center of a criminal conspiracy with bodies quickly piling up all around him.
After spending years moving from town to town with his mother (Bello), 16-year-old Max McGrath (Winchell) moves back to his dad's hometown. Shortly after a visit from his deceased scientist dad's former partner, Miles (Garcia), strange things start happening to Max's body, including strange energy shooting from his fingertips and things blowing up around him. Just as he feels like he's losing control of himself, a blue-eyed alien named Steel (Brener) appears, trains Max to use his new powers and explains that the two of them have formed a symbiotic connection and can fuse together to become a superhero called Max Steel.