Plot
Investment banker Laurel Ayres (Whoopi Goldberg) is a smart and single woman trying to make it up the Wall Street corporate ladder, until one day she finds out that she is passed over for a promotion, because she is a woman. Unable to face the fact that her less intelligent male protege, Frank Peterson (Tim Daly), has now become her boss, she quits and tries to start up her own company only to find out that the male dominated world of Wall Street is not interested in taking an African American woman seriously, and thus is forced to create a fictional white man, Robert S. Cutty (inspired by a bottle of Cutty Sark) to legitimate her talents and make her professionally relevant in said world. Ayres does extensive research into the cultural and performative codes of the culture she seeks to impersonate. Ayres' financial wisdom is joined by the intelligent and computersavvy secretary Sally Dugan (Dianne Wiest), who also was not properly recognized for her talents. Together they are able to become the most successful independent stockbrokers in the world while helping a struggling hightech computer company stay afloat.

However, the ruse eventually runs into problems, as Cutty is still getting credit for Ayres' great ideas, and competing firms and tabloid journalists are willing to do anything in order to bring the wealthy and elusive Cutty into the public and on their side. Thus Ayres is forced to get her best friend (who works at a nightclub as a female impersonator) to create an effective disguise in the mould of Marlon Brando to try to fool the naysayers; when that fails, she and Dugan decide to kill Cutty only to be charged with his murder. Frank uncovers the ruse and pretends that he is now the front man to worldfamous Cutty.

The film ends with Ayres donning the Cutty disguise one last time to attend a meeting of the exclusive gentlemen's club to accept Cutty's awards and unmasking herself in order to teach the maledominated industry the evils of racial and sexual discrimination. Ayres is finally given credit for her work and creates a huge business empire with her friends at the helm. Frank attempts to land a job with the business, only to be laughed off.

Cast
Whoopi Goldberg as Laurel Ayres / Mr. Robert S. Cutty
Dianne Wiest as Sally Dugan
Eli Wallach as Donald Fallon
Tim Daly as Frank Peterson
Bebe Neuwirth as Camille Scott
Austin Pendleton as Aesop Franklin
Lainie Kazan as Cindy Mason
George N. Martin as Walter Manchester
Kenny Kerr as Charlie
Lee Wilkof as Bissel
Željko Ivanek as SEC Agent Tompkins
Colleen Camp Wilson as Detective Jones
Jerry Hardin as Harley Mason
Allison Janney as Sandy
Larry Gilliard, Jr. as Thomas
Vincent Laresca as José
Jonathan Freeman as Hockey game executive
John Rothman as Jogging track executive
Johnny Miller as himself
Sally Jessy Raphael as herself
Donald Trump as himself
Production
Development
The film, a remake of René Gainville's 1979 French film of the same name, which, in turn, was based on Jenaro Prieto's 1928 novel The Partner

Soundtrack
Main article: The Associate (soundtrack)
The soundtrack album for The Associate was released on October 15, 1996 by Motown Records. The soundtrack features Queen Latifah, Sophie B. Hawkins, American country singer Wynonna Judd, CanadianAmerican recording artist Tamia, CeCe Peniston, Kate Pierson and Cindy Wilson (both of The B52s), Jamaican reggae singer Patra, and Swedish musician Louise Hoffsten.

Release
Box office
The Associate opened theatrically on October 25, 1996 in 1,781 venues and earned $4,261,304 in its opening weekend, ranking sixth in the domestic box office.[3] At the end of its run, the film grossed $12,844,057 domestically.[2]

Critical response
The film received negative reviews from critics. On review aggregator website Rotten Tomatoes, the film has a 28% rating based on 18 critics, with an average rating of 5.2/10.[4]

Peter Stack of the San Francisco Chronicle finds Goldberg "very funny playing out her scheme, which inevitably backfires" and opines that "it's the peripheral characters that give the film its comic momentum."

In contrast, Roger Ebert writing in the Chicago SunTimes, gave this film two stars, calling it "an uninspired recycling of the Tootsie formula. Though the film "scores some good points against the maledominated hierarchy of the business world," Ebert is ultimately unconvinced by the Cutty character.

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