He goes by many names, all of which are historical mathematicians, but “Christian Wolff” (Ben Affleck) is the one he’s sticking with now.
A man with high functioning autism whose military father’s idea of tough love was to raise him to be a lethal killing machine. But that’s not his only particular set of skills! As an accountant to less than reputable organisations, he would uncook their books identifying embezzlement and fraud. Well, when he wasn’t gunning down those who took their wrongdoings a step too far…
Wolff has been living a quieter life recently, less dangerous and less violent, until his former associate Ray King (J.K. Simmons) is gunned down while investing the disappearance of a Central American family. King‘s protege Marybeth Medina (Cynthia Addai-Robinson) of the Financial Crimes Enforcement Network (FinCEN), takes it upon herself to investigate her mentor’s death. Using her expertise, she discovers whatever King was working on had connections to Wolff. Following King‘s beyond-the-grave instructions to “find the accountant”, Medina and Wolfe join forces.
But they’re going to need even more help. Wolff seeks out his estranged brother, Braxton (Jon Bernthal), trained in all the same deadly arts by their father, although while Wolfe struggles with his autism and his sense of morality, Braxton has no such afflictions. A cold-blooded killer but forever loyal to his brother, the now newly formed trio find themselves up against kingpins, people smugglers and the mysterious Anais (Daniella Pineda). Someone who may just be as broken as Wolff and Braxton, and also as lethal.
The Accountant was an underappreciated action thriller released in 2016. Part ‘John Wick’, part ‘Good Will Hunting’, the film was action-packed and full of surprises. Nine years later, fans of the original film (including myself) are more than happy to dive back into the world of cooked books and violent confrontations. With the original film’s director Gavin O’Connor and writer Bill Dubuque returning, we can take these characters to the next level.
The Accountant 2 goes in very different directions in comparison to its predecessor. O’Connor and Dubuque seem less interested in attempting to live up to or exceed the action sequences they crafted the first time around. There’s also less in the way of mystery, or at least, the evil bubbling under the surface is much more apparent. The Accountant 2 does a lot less accounting this time and despite Affleck looking to still be in great shape a decade later, he doesn’t do much fighting here either.
Instead, the fire and ice relationship between Braxton and Wolff is the focus of The Accountant 2 and is expanded on. The film almost becomes something of a buddy comedy when the two get together. The duo only shared a single scene in 2016, and yet they still had great chemistry which this new film runs with, bouncing off each other as their troubled relationship hasn’t developed much off screen due to Wolff‘s standoffish nature. Wolff doesn’t change much in The Accountant 2 and instead, this time it’s Braxton‘s turn for some introspection.
Ben Affleck has been able to show his range for both drama and comedy over the years, but Jon Bernthal‘s roles have leaned towards the more intense. While he still plays the part of Braxton mostly straight, he is allowed to be the lighter of the two characters. In his minor role in ‘The Amateur’, Berenthal was admirable as the prototypical “American badass”. So, despite Braxton‘s viciousness, such as attempting to facilitate the murder of Anna Kendrick‘s love interest character Dana Cummings in the original film, the actor’s magnetic personality still makes him likeable regardless.
On the same note, while in action movie clichés there’s no reason to expect Anna Kendrick to return, it is still a shame. With almost every main character from the first film making an appearance, it would have been nice had some possible cameo been worked into the script. Especially with this sequel’s more light-hearted, less gritty philosophy, a reunion between Kendrick and Affleck would have been nice.
The Accountant 2 is a much more fun, playful affair than its predecessor, with an eye for drawing the comedy out of its world. With talk of completing a trilogy, this may be the “anti-middle act”. One which bucks trends and leaves its characters in a happier place than in its beginning and closing chapters. While it may not be a better film all up with villains and intrigue falling to the wayside, The Accountant 2 has its moments and an effective race against time finale. Although, a little more action would have gone a long way towards giving fans the satisfying follow up that we’ve waited nine years for.