The Associate is a comedy film that follows the story of Laurel Ayres, a smart and ambitious investment banker who is passed over for a promotion because of her gender. Unable to face the fact that her less intelligent male protege has now become her boss, Laurel quits and tries to start up her own company. However, she quickly realizes that the male-dominated world of Wall Street is not interested in taking an African American woman seriously. To overcome this obstacle, Laurel creates a fictional white man, Robert S. Cutty, to legitimize her talents and make her professionally relevant in the industry. With the help of her intelligent and computer-savvy secretary Sally Dugan, Laurel becomes the most successful independent stockbroker in the world, while also helping a struggling high-tech computer company stay afloat. But as the ruse continues to succeed, Laurel faces new challenges as Cutty becomes a celebrity in the business world, and competing firms and tabloid journalists are willing to do anything to uncover the truth behind the mysterious financier. The film explores themes of gender, race, and the performance of identity in the corporate world.

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Some movies that have similar genres and were produced around the same time as The Associate include Office Space, Kingpin, My Cousin Vinny, The First Wives Club, Me, Myself & Irene, George Carlin: Back in Town.

The Associate was released in theaters on October 25, 1996.