Final Account is a 2020 German-language documentary film directed and produced by Luke Holland, who died shortly after post-production was completed on June 10, 2020.

Over a decade in the making, the film raises questions about authority, conformity, complicity and perpetration, national identity, and responsibility, as men and women ranging from former SS members to civilians in never-before-seen interviews reckon with – in very different ways – their memories, perceptions and personal appraisals of their own roles in the Nazi war crimes.

One interviewee cuts the interview short when the issue of his guilt is raised in a specific manner, as if he was aware of the risk of prosecution for war crimes... A couple are in complete denial: on the contrary, they are still "proud" to have served the Fatherland and to have been part of an elite military unit, the SS.

There are some truly chilling moments, such as the scene in school, today, where you realize that some young Germans do not understand at all what happened under Nazism: one young German is even prepared to berate a former SS camp guard who has come to his school to testify, as the youngster argues that the elderly man cannot possibly feel "ashamed" of what was done in his name under the Nazis.

Beginning in 2008, Luke Holland conducted over 300 interviews with witnesses, guards, farmers, soldiers and participants of Adolf Hitler's Third Reich.

[4] Holland began working on the project after discovering his grandparents were murdered in a concentration camp, and his mother had fled Austria before the Germans arrived.

The website's consensus reads, "Final Account falls shy of the definitive statement suggested by its title, but the belated reckoning on display remains chillingly valuable viewing.

"[11] According to Metacritic, which sampled 17 critics and calculated a weighted average score of 76 out of 100, the film received "generally favorable reviews".