Marcel Langenegger's Deception is quite entertaining. Accountants are usually boring, but having Ewan McGregor as one, although he is given a pair of glasses and monotone hairstyle, I will still be glad if I ever meet an accountant like this one. Here McGregor plays the victim, very different from Shallow Grave, where Christopher Eccleston plays the boring accountant who later becomes a cold blooded killer because of McGregor's Alex's doing.
Jonathan McQuarry (McGregor) meets Wyatt Bose (Hugh Jackman) in one boring night while he is auditing a company. They quickly become good friends and accidentally swaps mobile phones. McQuarry is then dragged into the world of lonely executives's sex club, known as The List, and falls in love with one of them, "S" (Michelle Williams). McQuarry soon learns that the mysterious Wyatt Bose has given him a false identity, and that the manipulator has kidnapped "S" and will not hesitate to kill her if McQuarre doesn't do what he asks: to transfer some $20 million from the company's account he will audit to a bank in Madrid.
The ending has some twists. I think this movie has several endings because when I thought it was over, there was still more. It would have been different if McQuarry went to the police (Detective Russo looks as if she can be trusted. Why not?) and told her everything. He should have told her about Jamie Getz, about the threat, and that he knew who had killed Ms Wilkinson. But this is cinema, and the writer can do as he pleases.