Detective Marcus Hale uncovers a mysterious ledger tracking missing persons, each entry marked “Late” hinting at impending danger. As he and Officer Jenna Park follow the cryptic clues, they confront a meticulous criminal known only as The Accountant, whose precision and foresight turn the city into a deadly chessboard. Racing against time, Hale must decipher the ledger’s codes and patterns to save the next victim and finally end the game of control, fear, and betrayal.