Joey Magidson
Back in 2016, The Accountant debuted as a slightly odd duck of a movie. It’s a slightly high concept shoot em up at its core that has Ben Affleck in hero mode as well as serious actor mode. The mixture worked because of Affleck’s commitment to the dramatic aspects, as opposed to simply the action ones. It gave what could have been a rather silly flick a bit extra of a punch. In the years since, it’s become a very re-watchable film, which certainly explains why a sequel is now hitting screens. What easily could have been a situation of diminishing returns is instead the opposite. The Accountant 2 is here with even more to offer, which is a welcome surprise. It’s still popcorn entertainment, even more so here, but everyone involved knows what works and doubles down on it. It’s a nice lesson for a franchise to take, even if it rarely happens.
The Accountant 2 improves on the already very solid first film, leaning into buddy comedy elements and just raising the overall scope of the action. Both movies are fun, to be sure, but this feels more consistently designed to make you laugh. There were humorous elements in The Accountant, but they were just sprinkled in to break up some of the brutality. Here, it feels like the action comes when it’s time to take a break from the light comedy. Both versions work, without question, with this style actually working even better.
The sequel begins by having us follow former Treasury chief Ray King (J.K. Simmons) as he’s conducting some sort of a personal investigation of aSalvadoran family that emigrated to the United States. In a grungy Los Angeles bar, he meets with Anaïs (Daniella Pineda) about the case. When things go sideways, Ray makes sure to get a message out before tragedy strikes. He knew it would get to Marybeth Medina (Cynthia Addai-Robinson), who he recruited last time around now has taken over his job. The message? “Find the accountant.” That would be Christian Wolff (Affleck), of course, who now is in Idaho attempting to live a normal life, including trying speed dating. When Medina gets the message to Wolff, they begin to investigate, quickly uncovering an international human trafficking ring.
Realizing they might need more muscle, as well as overall manpower, Christian calls up his estranged brother Braxton (Jon Bernthal). The latter is initially none too pleased to hear from him, considering their hopes of spending more time together so far have not come to fruition. Eventually recruiting him, Braxton and Christian begin working the case from more shadowy means, while Medina handles things from the government side. The more they investigate, the more danger they get in, though the time spent between brothers also leads to some real bonding, as well as some amusing comedy, including a country bar they stop at when they need a break.
Ben Affleck and Jon Bernthal have a really enjoyable chemistry here, one that generates consistently amusing sibling banter. Affleck still is mixing in more serious work, though it’s largely a more easy-going performance. Bernthal gets to have the most fun of the lot, especially with his introduction scene. Together, they’re an unlikely delight, especially the longer things go on. Cynthia Addai-Robinson again manages not to fly below the radar, even with her character being a bit less fun than our heroes. Daniella Pineda is fine, though her character does drift in and out of the narrative, in part because we want to spend more time with Affleck and Bernthal. Supporting players include, besides the aforementioned J.K. Simmons, Grant Harvey, Andrew Howard, and Robert Morgan, plus Allison Robertson and Alison Wright returning as Christian’s partner Justine,
Director Gavin O’Connor and writer Bill Dubuque return to continue this story, opting to bring back some characters, but to mainly lean into the Affleck and Bernthal chemistry. There’s still a fairly silly puzzle of a mystery within the narrative, but The Accountant 2 introduces buddy comedy elements. Dubuque finds almost all the right spots to lighten the mood, especially since the plot itself is darker this time around. They even work in some just fun new elements to the story, like Justine now has trained the students at the Harbor Neuroscience Academy to be tech wizards like her, helping out Christian. Still, the main draw is how Affleck and Bernthal are showcased. To be sure, if O’Connor wants the potential third film to be a road picture with the two of them, I’d be in.
The Accountant 2 should please fans of the first one, without question, while standing on its own enough to take in a host of new fans as well. It’s a really satisfying action flick, while also being a very fun buddy comedy. This series is suddenly one I’d like to see ten more of. Give me a dozen Accountant adventures, especially if it’s Ben Affleck and Jon Bernthal leading the way.
SCORE: ★★★1/2
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