旧金山警探弗兰克·康纳（安迪·加西亚 Andy Garcia 饰）正在疯狂地寻找与儿子骨髓相吻合的人，生命垂危的儿子因患白血病而急需骨髓移植。几经周折，弗兰克终于找到了合适的配型，然而这位相吻合的人居然是杀人犯彼得·麦凯布（迈克尔·基顿 Michael Keaton 饰）。起初断然拒绝的麦凯布，在见到弗兰克儿子之后居然很快答应了下来。
就在手术当天，弗兰克的上司卡西迪（布莱恩·考克斯 Brian Cox 饰）亲临现场监督。然而就在手术开始的一刹那，预谋已久的麦凯布居然从手术台上一跃而起，将弗兰克的儿子挟持作为人质。为了儿子的一线生机，弗兰克说服了卡西迪，单独进入病房与麦凯布交涉。然而事态并非像想象中简单，为求逃脱的麦凯布走投无路下劫持了一辆汽车，逃之夭夭。
After successfully leading his team to crack a major fraud case, the leader of the Anti-Fraud Society, Zeng Miao Zhu, uncovers an even larger conspiracy lurking in the shadows. He then assigns elite members Lam, Arrow, Big Mouth, and Ba Jie to infiltrate the money game controlled by Tang Gang. Their mission is to become the spokespersons for the project, quickly attracting a large influx of funds while simultaneously collecting evidence of criminal activity. However, after Tang Gang reaps enormous profits, the plan takes a sudden turn. Arrow is promoted by Tang Gang to become the spokesperson for a new wave of fraudulent schemes, leading to suspicion and internal conflict within the Anti-Fraud Society. Moreover, the society accidentally discovers that an even more powerful hand is manipulating everything behind the money game. As their investigation deepens, they gradually uncover a horrifying murder case that occurred in China 20 years ago. This long-buried case not only involves local elites but is also intricately linked to the current financial fraud network, plunging the entire Anti-Fraud Society into even greater danger and challenges.
The Penguin Lessons is the true story of a disillusioned Englishman who went to work in a school in Argentina in 1976. Expecting an easy ride, he discovered instead a complicated and divided nation – and a class of practically unteachable young boys. When he finds a small penguin washed up on an oil-slicked beach, his life is turned upside down – and the penguin becomes not only a valued friend, but also a teacher of life’s most important lessons, for Tom, the boys and many others.
