The Department of the Treasury seal on the podium at press conferences list the date of the Department of the Treasury on the bottom of the seal as 1788. The Department of the Treasury was actual established on September 2, 1789.
Christian states that growing up he lived in 34 homes in 17 years. Dana asks, "You moved 34 times?" Christian answers in the affirmative. He only moved 32 times. As precise with numbers as he is that is a devastating error.
Wolff is a detail-oriented meticulous person with tactical awareness enough to have a network of security cameras across his backyard and a light machine gun emplacement covering the front of his house. In order to make escape as efficient as possible he should have backed his truck into his garage at 13:24 and 48:09, rather than making some form of K-turn that allowed him to drive out forward at 49:34.
Between 1:49:15 and 1:51:41 Braxton and Wolff fight and argue because Braxton blames Wolff for the death of their father. Braxton tells Wolff that if he had needed to attend the funeral, Wolff should have called Braxton to back him up. In the funeral flashback (1:35:07-1:36:15), Wolff never comes near the casket. It is the father who seems most affected by the death, with Wolff either backing him up or attending on orders from a superior officer. Wolff never corrects Braxton with the truth; as an autistic it would be more in keeping for him to be honest about why the father was there, rather than taking the blame to shield their father's choice.
When at the hotel while Dana and Chris are talking, you can see alternately both sides of his face and his sideburns are cut to different lengths and directions. Someone with his affliction would be more meticulous about his appearance.
In the first act, our protagonist uses a .50-caliber Barret sniper rifle to splatter 3 melons on which he has drawn faces with a Sharpie. This gun creates a highly cinematic and very cool shock-wave that kicks up a lot of dust in a 10-foot radius each time it is fired. The director chose to hide/not-show this; breaking the heart of gun geeks everywhere.
When Agent Medina is looking up Lewis Carrol, the first screenshot shows he is an author of "The Hunting of the Snarl". This is corrected in a later screenshot of the seemingly same page as "The Hunting of the Snark", the correct title of Carroll's work.
When Christian Wolff is having lunch outside living robotics he screws off the drinking cup of the thermos flask. He puts the cup on his right side of himself. In the next shot the cups on the left side of him.
As Christian writes a goodbye note to Dana, he begins with a very large capital 'D' followed by the 'ana' at the widest part of the 'D'. As he finish the note, the 'ana' are much lower, and near the bottom of the 'D'.
When Christian starts his work for Living Robotics he brings black and red markers in separate new boxes. He arranges the markers on the table and is shown throwing away the boxes into the dustbin. In one shot he's shown throwing the black marker box into the dustbin. In the next shot he's again shown throwing a black marker box into the same dustbin which already contains a empty marker box.
When Chris first shows up to work at Living Robotics, Dana is there to greet him. No work has been done, other than Dana having collated financial files. Next scene we see them sharing space for lunch; I am assuming about 4 hours has passed. Finally we see Chris back in his work room, getting his pens out and preparing to work. But no work has been done. Did it take Chris 4 hours to decide to eat lunch?
When rescuing Dana, Christian fires a total of 9 shots (from a 14 round magazine) from his Para-Ordnance Black Ops 1911 14.45. Prior to reloading, the slide is forward, and in the next frame the slide is back and the magazine is empty.
When Christian Wolff is first sitting down with Rita Blackburn and Ed Chilton at the conference table in the all glass room to discuss taking on the accounting job, you can clearly see Christian's reflection in the glass behind Ed Chilton. The man you see in the reflection is a stand-in, not Ben Affleck himself.
When Chris, his brother and father are in France, in a Peugeot 505, the car shown is a US market version with dual round headlights. European version had single trapezoidal shaped headlights. Also, French language tags on the walls have gender errors.
The two people that Christian kills with his Barrett M82A1 .50 caliber rifle via head shots are only shown falling down with some blood splatter. In reality, bullets of that size would have completely blown their heads apart, as demonstrated earlier on in the movie when Christian is using cantaloupes as target practice for his Barrett on the Rices' farm.
When Sorkis was giving Marybeth information on the face recognition of The Accountant, he plays the recording of when Little Tony was killed. Saying that the place was bugged. When Little Tony dies by getting kicked in the head, the audio file loses the signal and goes to static.Unless the bug was on the face of Little Tony, the signal would not have died.
The license plate on the Volkswagen in the parking garage in Zurich, Switzerland is fake. It reads 'SRT 0506'. License plates in Switzerland start with a two-letter canton or state code ('ZH' for Zurich) followed by up to six numbers and no letters.
The first $100 note on each of the 5 $10,000 bundles displays the same serial number SG180175830, and each of the 13 1KG Gold Bars displays the same serial number USM352485. The identical serial numbers clearly indicate that the items are props.
A rich guy like Blackburn would totally have or invest in armored panic room especially one who has his life threatened and is spending thousands of dollars hiring an army of equipped to teeth mercenaries. Instead Blackburn nervously moves about openly annoying his bodyguard mercenaries because he is scared of his life. The writer never realized or purposely ignored a simple logical fact.
Hitting someone with a Thermos so hard that it deforms the container as shown in the film would be a killing, not an injuring, blow. The force required would not only fracture the skull, it would likely drive bone into their brains and thus kill them.
When Marybeth Medina is looking in the FBI's Suspected Gambino Family Associates database there are 3 profile photos with identical face, and 2 more with another identical face, while all of them should be different (unless there are triplets and twins in the same crime family, which seems very unreasonable),.
After wandering around Christian Wolff's back garden where there is mud, grass and leaves on the ground, Ray King is in Christian's house, he sits down & puts his feet on a table where we can see that there is not a single speck of dirt on his boots. There is absolutely no wear on the treads of the boots suggesting that they are brand new and have never been worn before.
Frame flipped - During the scene when Chris' would be assassin forces Mr & Mrs Rice into the pickup truck and attempts to escape, there is a quick shot of Mr Rice driving when he and his wife's positions have been reversed, and the truck's steering wheel appears to be on the wrong side.
The goof items below may give away important plot points.
Toward the end of the movie when Christian shoots at the safe house with his sniper rifle, he fires about fourteen shots before he stops. The gun that he is using to do so, the Barrett M82A1, only has a magazine capacity of ten rounds. Even if Christian already had a round in the chamber along with the standard box magazine fully loaded before he started shooting, there's no way he would've been able to fire more than eleven shots before having to reload at least once.
Lemar wants to take Living Robotics public. After Chris discovers that more than $61 million has been embezzled from the company, Lamar knows this revelation would make taking the company public nearly impossible. He decides to kill everyone who has knowledge of the embezzlement, including his sister Rita, his friend and company Chief Financial Officer Ed Chilton, junior in-house accountant Dana Cummings, and outside accountant Cristian Wolff. Christian's connection would be made by his compensation check. All of these murders, occurring over a brief period of time, makes taking the company public impossible. Given that all victims have close ties to Living Robotics and three are accountants, authorities will most certainly have the company's books and records audited by a team of highly experienced forensic accountants. They will most certainly discover the embezzlement scheme. Moreover, Lamar is assuming that the four victims are the only ones who have knowledge of the embezzlement scheme. That is highly unlikely. Rita may have consulted the company's legal department or an outside law firm. Dana could have shared the scheme with her direct supervisor, colleagues, family and friends. Ed Chilton may have discussed the matter with his wife and/or consulted an attorney. Christian could have discussed the matter with his secretary.