Review: ‘The Accountant 2’

Ben Affleck And Jon Bernthal Make The Math Work In Bigger, More Violent, Buddy Action Sequel

It’s hard to believe that it took nearly a decade for The Accountant 2, especially considering Warner Bros. wanted a sequel almost immediately. The first film was a surprising hit for Ben Affleck, after many failed attempts at being an action star. What worked about it was that it was almost like a superhero movie. His character, Christian Wolff, had superhuman mathematical abilities due to his autism, but they also made him an elite-level assassin and hitman. Pretty cool. The sequel boasts bigger set pieces, more bloodshed, a wider story palette, and more Jon Bernthal as Christian’s diabolical brother, Braxton, with all of these pieces adding up to an entertaining buddy action film.

Director Gavin O’Connor and screenwriter Bill Dubuque return, an aspect that is crucial to getting the Christian Wolff character just right. Along with Affleck, they know how to keep Christian grounded so that he still feels like a real human being, and not like a member of the Avengers or something. While the first film went a long way in showing how Christian’s talents make him dangerously brilliant, the sequel expands on what it’s really like for him when the bullets aren’t flying. Turns out, he lives a pretty lonely existence in his RV, going on speed dates because he can’t connect with people on a normal level. Turns out, even that is a big bust.

The film begins with one of its biggest action sequences, which ends with one of Christian’s old friends dead. The murder draws together not just Christian, but returning federal Treasury agent Marybeth Medina (Cynthia Addai-Robinson, always a good addition to any cast), and the mysterious assassin Anaïs (Daniella Pineda) who was there on the scene. The investigation quickly gets too big for Christian and Medina as it leads them into the deadly world of human trafficking, so Braxton is called in to add some more firepower…and a bit of sibling rivalry.

The Accountant 2 is a much larger movie than its predecessor, in the same way The Raid 2 reveals so much more than The Raid could. This makes for a slightly different experience as much of the time is spent on the banter between Christian and Braxton, who understandably have some familial issues to sort out. They couldn’t be more different in terms of personality, but the way they live has them essentially in the same place: alone and seeking emotional connection. We also see a lot more of the genis neurodivergent helpers that make Christian’s life a lot easier. One could argue they’re like what Oracle is for Batman, which is ironic given Affleck’s Bat-past.

That is, when they aren’t bashing people’s heads in, getting drunk at the local saloon, or engaging in gunfights. O’Connor has stepped up his game when it comes to the level of violence, with some genuinely exciting fights and excessive amounts of bloodshed. Despite all of that, The Accountant 2 does a fantastic job of humanizing its central characters so that we want to see more of Christian, Braxton, and I would add Medina into that mix, as well.

While the plot gets unwieldy and the villains are pretty bland, The Accountant 2 is an old school action vehicle that Affleck would be wise to drive until the wheels fall off, or until the math no longer makes sense.

The Accountant 2 is open in theaters now from Amazon MGM Studios.