A darkly humorous, claustrophobic Midnight Film that will make you laugh, wince, and gasp. An ex-lawyer and his elite team operate an underground service, recruiting the most desperate and avaricious individuals to pose as criminals and take the fall for the crimes of the wealthy and powerful elite. The procedure is called the Criminal Audit. Over the course of one night in a secret location, they will torture three victims to identify the ideal candidate for their most recent task. However, their world is flipped upside down as they are confronted with lies, treachery, murder, and a very dangerous new customer vying for their greatest contract to date.