Final Accord was Detlef Sierck's first melodrama and pointed stylistically towards the great melodramas to come, for which he became famous in American exile. Originally from the theatre, Sierk saw his fourth film as a decisive milestone in his film work, because in it he tried out forms of expression using the visual image in a way that only the medium film can offer. As such, under its conventional and trivial-seeming surface Final Accord is excessive, a deliberate ploy by the director to distance himself from Nazi values.

A the centre of the melodrama there is Hannah Müller (Maria von Tasnady), who is forced by the criminal activities of her husband to emigrate to the USA and leave her son Peter (Peter Bosse) behind in Germany. After her husband's death, however, she finds out that Peter has been adopted by the composer Erich Garvenberg (Willy Birgel) and his deceptive wife. She manages to get a job as a nanny for the boy and yet remain unrecognised. However, the truth soon comes to light.

Music is an important style element in Sierck's films. He always understood melodrama in the literal sense as drama with music. This also explains the expressive use of music in Final Accord. Beethoven's Ninth Symphony, played by Garvenberg's orchestra, wills the severely depressed Hannah to have the courage keep on going. The music not only intensifies the emotion, but constitutes it.