Whalberg and Ferrell have good chemistry and the script is nice and lean.
Whalberg is a natural as a frustrated, talented, passed-over cop. Ferrell is great as a optimistic, delusional, "play it safe" accountant. He's high on self-confidence and low on cop skills! LOL,...
Throw in some *classic* lines and hilarious scenarios and you've got a great Summer comedy on your hands!