Accounting+ is really, really strange.
This might not be all that surprising considering it's from the creator of Rick & Morty. But it's not just strange in concept, but also in its bizarre, almost improv-like execution.
Thankfully, it's gameplay mechanics are relatively simple, so let's start with that.
After a brief parody tutorial, the game is a series of short areas you can interact within, each of these levels requires you to perform some light puzzle solving in order to find the VR helmet, which transports you to on the next level.
For the first half of the game, there is no apparent narrative connection at all between levels, which means you only care about finding the helmet and getting out, and not about how you get out, or which nefarious deeds it took to do so.
The developers have clearly seen that the first thing most people do in VR, is sticking their virtual finger up someone's nose. And it's this sort of behavior which is actively encouraged in order to solve the simplistic puzzles. This perceived lack of consequence is played upon to great effect in the later levels, which I won't spoil by detailing.
Each level is relatively short, you can often figure out how to get the VR helmet in around 5 minutes. Often it's just a case of having to interact with objects in no particular order, but there are at least a few trickier instances where you need to think outside the box, but it's never too complicated.
The developers are tight-lipped about how many areas are actually in the game, and during subsequent playthroughs I've discovered more complicated puzzles hidden away, which rewarded me with entirely new levels. In fact my favourite level, which involves summoning the devil using a soggy chip and a wad of cash, is easily missed the first time around. From what I can tell, there are 10 core levels plus at least 2 hidden that I know of. So if you do the math, you are looking at around an hour from start to finish on your first play-through.
But unlike a lot of similar experiences, Accounting+ does have some replay value thanks to the huge amount of voice acting crammed into each of these small spaces. It feels like there is lengthy, improvised dialogue for almost every interaction you can perform. And if the game's humour resonates with you, you'll want to jump straight back into it to make sure you've heard it all.
Visually the game is rather simple, which works pretty well due to its cartoon aesthetic, and one of the benefits of not being all that taxing is the image quality is great, with nice sharp edges thanks to super-sampling (reviewed on PlayStation 4 Pro).
While the game doesn't attempt room-scale movement, it will require you to turn around on the spot quite often. During the tutorial, this is done by hitting the face buttons on the Move controllers to turn in increments, but in practice, I found that turning my entire body worked surprisingly well in most cases. I was also surprised to see a Dualshock control option is available, but you'll definitely want to use Move controllers if you have them.
The announcement trailer, if you've not already seen it, is a fairly good representation of the game's humour. So I'd recommend using that as your basis, over individual review scores. Personally, I found it's silly, random and slightly morbid jokes to be consistently on-point, and can't recall a time any other game has made me laugh so hard.
I would also recommend this as a party game or group experience, as the humour works just as well when watching on the 2nd screen. During my play-through various onlookers were yelling suggestions such as 'drink the acid' at me.
Don't drink the acid.