A disconnected accountant finds his mundane life injected with a new sense of urgency after striking up a friendship with a charismatic attorney in director Marcel Langenegger's sexually charged action thriller. Jonathan (Ewan McGregor) is an accountant who has lost his passion in life. When his powerful new lawyer friend, Wyatt (Hugh Jackman), introduces Jonathan to a salacious underground sex club called The List, the dejected accountant soon believes he has found the woman of his dreams (Michelle Williams). His newfound happiness takes a turn for the worse, however, when Jonathan is named the prime suspect in the woman's disappearance as well as the theft of 20 million dollars.