Since PricewaterhouseCoopers has been the official tabulator and certifier of the Academy Awards votes since 1934, we at Protexure Accountants would like to do a little tabulation of our own and feature our favorite motion picture accountants. Here are our favorites this year for best accountant in a motion picture and best accountant film.   For the best Accountant Role based on a real character - The winner goes to Charles Martin Smith as Oscar Wallace in The Untouchables (1987).  Who brought down a mighty mob boss?  That's right, an accountant!  A brilliant performance by Mr. Smith. For the best Accountant Actress in a comedy -  The winner goes to Cher as Loretta Castorini in Moonstruck (1987).   She finds out that there is more to life than facts and figures and falls for Ronny Cammareri (played by Nicholas Cage). For the best Accountant Actor in a comedy - The winner goes to Gene Wilder as Leo Bloom in The Producers (1968).  Who can forget his hysterical performance. For the Lifetime Accountant Achievement Award - The winner goes to Jack Lemmon as Bud Baxter in The Apartment (1960).  Lemmon spectacular performance as the office pushover who ends up with Shirley MacLaine.   Who says accountants aren't romantic? For the best Accountant Actor or Actress performance in an artsy film - The winner goes to Johnny Depp as William Blake in Dead Man (1995).  With a cast that includes Johnny Depp and Iggy Pop in a western, it has to be artsy.   William Blake is an accountant from Cleveland, Ohio who ends up shooting buffalo from a train window and no one does it better than Johnny Depp. For the Goofball Accountant in a Silly Movie - The winner is Stephen Root as Milton Waddams in Office Space (1999).  He's a complete goofball and we are still unclear on what he actually did in the movie but it sure resembled some sort of bookkeeping.  Just don't give this guy a stapler. For best Accountant Movie - The winner is The Accountant (2001).  Was there any competition really?  One hard drinking, chain smoking, backwoods accountant who stops a national conspiracy and saves the O'Dell brothers family farm.  Disclaimer:  This movie really won an Academy Award in 2002 for best short comedy film. Enjoy the awards this week-end.  Your friends at Protexure Accountants.  www.protexure.com