REGRESSION tells about the events that took place in 1990 in Minnesota. A detective named Bruce Kenner (Ethan Hawke) who sought to investigate the case of a child named Angela Watson (Emma Watson), who accused her father had committed sexual abuse against him. Surprisingly, the father, who has no memory of the incident, suddenly confess. To reveal it, a famous psychologist called to revive his memory. And then, a terrible mystery unfold.