I enjoyed this thriller with its neo-noir look ( very evocative of Manhattan) and its excellent casting and performances. The plot is credible, even if some of the twists are probably a little too easy to project. But the buildup is tension-filled and the resolution is a tongue-in-cheek nod to the profession of the main protagonist ( certainly a made-in-accountant heaven solution!). The most memorable scenes are the bonding moments between two unlikely friends in a world where it can be very lonely if you didn't belong! In this case, the club is a sex club, populated by successful New York financial community professionals looking for "intimacy without the intricacy" ( in the words of the character portrayed by Charlotte Rampling, in a cameo).
I particularly liked the excellent performances. There is the very good performance from Ewan McGregor as the low-key, fun-starved auditor who plods along from one audit job to another. He embues his characterization with the right timidity and somewhat awed regard for his new-found friend and social mentor. Hugh Jackman is equally outstanding in a dramatic shift from his usual leading-man roles, this time as a villain with a criminal agenda. He is suave, sophisticated, and self-assured but when he forces the timid Jonathan to pursue a major international fraud, he is chilling! Very credible portrayal from Jackman, who is increasingly taking on more and more varied screen roles ( his 1-2 acting punch in The Prestige and The Fountain still stuns). Michelle Williams ironically projects an air of vulnerability in a role that is key to the plot.
Go get the DVD, if you missed the movie in the cinema!