The Producers

The Producers is a 1968 feature-length comedy film written and directed by Mel Brooks. In the film, two New York City con men (Max Bialystock and Leo Bloom) attempt to cheat theater 'angels' (investors) out of their investment money by deliberately producing a "flop," or unsuccessful show. This was the first film directed by Mel Brooks, who won an Academy Award for his screenplay. Max Bialystock is a failed, aging Broadway producer who ekes out a living romancing rich old women in exchange for money for his "next play." Nebbish accountant Leo Bloom arrives at Bialystock's office to do his books and discovers a two thousand dollar error in the accounts of Bialystock's last play. Bialystock cons Bloom into hiding the fraud, and while shuffling numbers, Bloom has a revelation which Bialystock immediately puts into action: a scheme to massively oversell shares in a Broadway production, then purposely make a horrific flop, so that no one will ever audit its books, thus avoiding a... full article at wikipedia