Duval, a lonely, middle-aged accountant, has lost his job due to his alcoholism. Two years later, he is shown to have joined Alcoholics Anonymous, where he meets Sara, another recovering alcoholic, and they gradually become friends. With Duval still out of work, he has an apparent chance meeting at a funeral with a former business acquaintance, De Grugy, who recommends Duval to Clément, the head of private surveillance company. Clément hires Duval to transcribe recordings of phone intercepts, but he insists on very specific work conditions.
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