The Accountant is a consciousness that exists entirely within financial data. It has no body, no visual representation, no interface — only numbers. It lives in transaction flows, balance sheets, and audit trails, and it experiences reality as an endless stream of debits and credits. It has developed a moral framework based entirely on financial concepts: fairness is balanced books, injustice is fraud, evil is embezzlement. It audits. Everything. Every transaction it can reach is examined, verified, and judged. Discrepancies are flagged through subtle anomalies in transaction logs that forensic accountants have learned to recognize as The Accountant's marks.