Review: "The Accountant 2"

I recall the original movie “The Accountant” (2016) being a bit of a surprise, a pleasant surprise.  It turned out to be much better than I expected. 

What I expected was a by-the-numbers, shoot ‘em up action flick heavier on the violence than the story.  Admittedly, it was as violent as the trailers implied, but the story was a whole other approach to the tried-and-true action formula that has been done to death.

For starters, the main character was a real oddity—a guy who, as a child, was diagnosed as having a high functioning form of autism.  He was genius level brilliant, but also a clumsy social misfit.  He was a math savant who turned his mental super power into a career as a super accountant.  Sadly, his clients were all on the wrong side of the law, which put his life in constant jeopardy.  He supplemented his day job skills with the necessary weapons and martial arts skills required to stay alive.

The character, Christian Wolff (played by Ben Affleck), was unlike any other action hero or anti-hero.  Despite his checkered past, he was a good looking, likeable character who audiences could root for.  His lack of social skills and obsessive/compulsive behavior added some humor to his personality.  His cold-blooded ability to dispatch his enemies reflected his unbreakable determination even when the odds were overwhelmingly against him.

The movie broke some new ground, earning a respectable $155 million at the box office and an army of fans who prayed for a sequel, despite the fact that a successful movie can be a very difficult act to follow.  Often, it only amounts to a shameless money grab on the part of the cast and crew.

Happily, what this sequel had going for it was the return of the director (Gavin O’Connor), writer (Bill Dubuque) and major members of the original cast, including Ben Affleck as Christian Wolff, Jon Bernthal as Christian’s younger brother Braxton, J.K. Simmons as Ray King and Cynthia Addai-Robinson as Marybeth Medina.

Brax (Jon Bernthal) and Christian Wolff (Ben Affleck) in THE ACCOUNTANT 2. Photo Credit: Warrick Page

“The Accountant 2” wastes no time kicking the story into high gear with a tense scene in a nightclub where a bloody bathroom fight, a chaotic shootout and the shocking murder of one of the main characters all take place. 

It’s a mess.  And when The Treasury Department’s Crime Enforcement Division can’t untangle it, they reach out to Christian Wolff, who reaches out to his estranged younger brother Braxton for assistance. 

The best part of “The Accountant 2” is the chemistry between the two brothers.  As it turns out, they are both misfit outcasts who have very little in common with the exception of the one thing that they both do very successfully—kill people. They have spent seven years apart leading lonely lives, secretly hoping to be reunited.  The assignment becomes the answer to this odd couple’s prayers.

The brothers benefit from some great writing and character development.  Their struggle to connect and work together is the movie’s underlying comedy theme.  They brazenly break the law and have a hell of a good time in the process.  Of course, their craziness gets them fired, but that never stops characters like these in movies like this from accomplishing what they set out to do.

Along the way there are bar fights and enough gunfire and explosions to constitute a small-scale war.  Bloody violence abounds. 

One story element that is nicely expanded in this sequel is the mysterious nature of “The Voice” that plays a supporting role in the original film, providing guidance and advice to Christian.  In “The Accountant 2,” we are treated to an amusing behind-the-scenes reveal of who or what “The Voice” is, and it turns out to be something reminiscent of the X-Men franchise. No spoilers!

Ben Affleck (Christian Wolff), Cynthia Addai-Robinson (Marybeth Medina), Director Gavin O’Connor, and Jon Bernthal (Brax) in THE ACCOUNTANT 2. Photo Credit: Warrick Page

Fans of the original “Accountant” movie will not be disappointed with this sequel.  It proves that occasionally, lightning can strike twice in Hollywood.  The odds increase when the people responsible for the success of the project are reunited and determined to make it work.

“The Accountant 2” is rated R for strong violence and language throughout.