- A vengeful father escapes from hell and chases after the men who killed his daughter and kidnapped his granddaughter.
- John Milton is up against the clock: Jonah King, the leader of a Satanic cult, has murdered Milton's daughter and kidnapped her baby. In three days, King and his followers will sacrifice the child at midnight. Milton picks up the trail in Oklahoma as well as rescuing a waitress named Piper from her brutal, two-timing fiancé. There are odd things about Milton: his driver's license is out of date, he has a very strange gun, and he's being pursued by a man in a suit who carries FBI ID and calls himself the Accountant. Piper, who's lived a life on the sidelines, has to piece things together on the fly as they close in on King.—<jhailey@hotmail.com>
- In Colorado, the lonely Milton hunts down a gang of worshipers of a satanic cult trying to find where their leader Jonah King is. King has killed Milton's daughter and abducted her baby to sacrifice him at midnight of a full moon in Stillwater and Milton wants to rescue his granddaughter. Milton reaches Oklahoma and finds that Stillwater is a deactivated prison in Louisiana. Then he helps the waitress Piper first with her damaged car and then he protects her against her brutal boyfriend. In return, she gives a ride to him to Louisianna. Soon they discover that a mysterious stranger called The Accountant is chasing them. What is the secret of Milton and The Accountant?—Claudio Carvalho, Rio de Janeiro, Brazil
- Hell-bent on rescuing his brutally slaughtered daughter's infant from the clutches of the demon-worshipper, Jonah King, and his occultist minions, the eternally condemned sinner, John Milton, breaks out of the nightmarish netherworld. Having less than three days before the next full moon to avert the unholy offering, Milton and the no-nonsense barmaid, Piper, set off on a desperate mission to save our world from everlasting damnation, in a fast 1969 Dodge Charger. Now, with the police hot on their trail, John and Piper must work fast against the clock to save the innocent baby, as a mysterious and powerful henchman known only as the "Accountant" will stop at nothing to put the insolent fugitive back where he belongs. Who steals from the Prince of Darkness?—Nick Riganas
- From the beginning of time, prisons have been created to capture and restrain evil men. Even if evil men manage to escape their prisons, they are eventually accounted for.
John Milton (Nicolas Cage) escapes from Hell (He does not mind the pain he suffers in hell but finds being forced to watch the video feed of his daughter's murder to be intolerable) and steals Satan's gun, the Godkiller, to kill Jonah King (Billy Burke). King, a cult leader who killed Milton's daughter and her husband, plans to sacrifice Milton's infant granddaughter, believing it will unleash Hell on Earth. Milton's daughter met Jonah in college. She was in turmoil, and he offered a quiet revolution. She later realized he was into Satanic magic and ran away (after stabbing Jonah in his face) and got married.
After interrogating and murdering some of King's followers in Laughter, Colorado, Milton discovers that the ritual will take place in Stillwater, an abandoned prison in Deacon's Tree, Texas. On his way there he stops by a diner, where he meets Piper (Amber Heard), a waitress. Norma Jean (Katy Mixon) is Piper's friend and fellow waitress at the diner. Piper tells Norma that she has cut off sex from her boyfriend Frank till he proposes to marry her. Norma is John's waitress and he learns that Stillwater is not in Texas, but in Lousiana. He also learns from Norma that it is a full moon that night and he knows that the ritual was supposed to take place at the next full moon. John thought that the full moon was 2 days off. Piper quits her job when the owner of the diner tries to molest her. Milton abandons his damaged car and sabotages Piper's car, a 1969 Dodge Charger, offering to fix it (when it breaks down later) in exchange for a ride.
Piper walks in on her boyfriend, Frank (Todd Farmer), cheating on her. Piper beats the woman and assaults Frank, who knocks Piper unconscious. Milton hears the commotion and comes to Piper's aid. Milton steals Frank's car and takes Piper with him to Stillwater. A supernatural operative of Satan, The Accountant (William Fichtner), arrives on Earth with the mission to retrieve Milton and the gun. The Accountant learns from Norma the direction of John's travel. The Accountant interrogates Frank and discovers Milton's destination and that he is travelling with Piper. After murdering Frank, he tricks a pair of state troopers into helping him, by posing as a Federal agent.
Milton and Piper make a stop at a bar, where Milton meets waitress Candy who is attracted to him. Piper leaves to check into her room and retire for the night. At a shady hotel, Milton, while having sex with a waitress Candy (Charlotte Ross) from a nearby bar, is attacked by King and his men, but he kills most of them. King drives away in his van. The Accountant appears with the police and chases after Milton and Piper, who are chasing after King's van. Milton tells Piper why he is chasing Frank. Milton says that the baby girl is the last connection to his daughter, and he is going to get her back. Milton uses the Godkiller to shoot at the Accountant, causing him to drive off a bridge. They follow King to a church, only to find it filled with King's followers. They are ambushed and captured. King says that Milton abandoned his daughter. Milton reveals that before dying his daughter cut Jonah's dick off. Jonah shoots Milton in the eye and says that his walking stick is the femur bone from Milton's daughter. They kidnap Piper and leave Milton for dead, but he awakens, kills King's men, and pursues the RV. King knows that Milton is alive. Piper breaks free while she is being sexually assaulted, fights King (when he promises to kill her and defile her corpse) and jumps out of the RV onto Milton's car. King disables the car by shooting its engine.
Milton and Piper meet Milton's friend Webster (David Morse), who gives them a 1971 red Chevrolet Chevelle SS. Piper discovers that Milton is Undead. Milton was in a criminal gang and had to abandon his daughter to protect her from his former companions (back when he was alive and his daughter was in high school), which allowed King to manipulate her into joining his cult. Webster reveals that Milton died 10 years prior in a shootout and that Webster personally carried his coffin. Milton promises that he won't drink beer unless it is from Jonah's skull. Piper also discovers that the Godkiller has the power to completely destroy one's soul, preventing it from going to either Heaven or Hell. Meanwhile, one of King's surviving men at the church tells the Accountant why Milton is chasing them.
After arming himself, Milton tells Piper and Webster to leave, concerned for their safety, but Piper says she has never before had a worthy cause to fight for and is with him regardless of the consequences. With the help of the now-intrigued Accountant (who rams the police barricade with a semi rig), they evade the troops of Sheriff Cap and arrive at Stillwater. The Accountant captures Piper and forces Milton to give up the Godkiller before he can engage King, but he allows Milton to attempt to save his granddaughter, noting that Satan despises the sacrifice of innocent lives in his name.
While Milton slaughters King's men before they can sacrifice the child, Piper escapes from The Accountant with the Godkiller. King eventually gets the upper hand on Milton and savagely beats him. Piper fires the Godkiller at King but misses and knocks herself out. King is enraged when another follower refuses to murder the infant. The Accountant attracts King's attention, allowing Milton to grab the Godkiller and shoot King.
The Accountant retrieves the baby and allows Milton to say goodbye to her. Milton gives her to Piper, who promises to care for her. Webster arrives and looks on as Milton "dies". After both Piper and Webster have left, Milton is revealed to still not be fully dead. Milton makes good on his earlier promise to Webster and drinks a beer from the remains of King's skull. He agrees to return to Hell but threatens to escape again if he is punished too severely. The Accountant claims that he looks forward to it, and the two drive a 1957 Chevrolet Bel Air into the gates of Hell.
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