The Accountant 2 Review: The Franchise Gets Bigger & Sillier But Doesn’t Lose Its Heart

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8 years ago, I found myself utterly gripped by the finale of “The Accountant” (2016). In a surprising twist, it ended with a powerful, emotionally charged fight between two characters: Christian Wolff (Ben Affleck), a secretive accountant for criminal organizations, and Braxton (Jon Bernthal), a mercenary unknowingly guarding the movie’s antagonist – only to later discover he was facing off against his long-lost brother. If I had a dollar every time Gavin O’Connor wrapped up a film with estranged siblings duking it out while dramatic music soared in the background, I could have earned another dollar watching “Warrior” (2011). That’s an unusual path to making a couple of bucks!

In the initial release, the film didn’t make a huge impact at the box office, but over the past ten years, its popularity has surged through online streaming platforms like Netflix. Many fans who are eager for a sequel seem to share the view that any potential follow-ups should give more screen time to Bernthal as Affleck’s engaging and humorous brother character.

The sequel to “The Accountant,” titled “The Accountant 2,” has undergone a transformation, shifting from a puzzle-driven story about a solitary, mysterious character decoding mysteries using Microsoft Excel and whiteboard equations into a heartwarming buddy movie. It follows the story of two brothers who were once inseparable but now struggle to connect. Director O’Connor has likened it to “Rain Man” with added muscle, and his comparison isn’t far off. The film combines the charm and audience appeal of that classic while expanding upon what made the previous installment so successful.

Christian is still everyone’s favorite neurodivergent hero

As a gamer, I’ve always been intrigued by movies that take familiar genres and give them a unique twist. “The Accountant” was like a superhero origin story for an accountant – yes, you heard that right! The protagonist, Christian, played by Ben Affleck, is not your average number cruncher; he’s got aliases inspired by renowned mathematicians and has a unique ability due to his autism.

This isn’t just another take on Daredevil like 20 years ago, but a fresh perspective where his condition is portrayed as a kind of superpower, not a curse or a burden. In today’s world where the term ‘autism’ is often used casually and negatively, it’s refreshing to see a movie that champions neurodiversity and shows that being differently-wired doesn’t mean being disadvantaged.

For eight years now, since their intense, shootout-ending encounter, Christian and Braxton haven’t had a chance to reconnect as they vowed, drenched in each other’s blood. However, the head of Treasury, Marybeth Medina (played by Cynthia Addai-Robinson), has a new case with a deeply personal interest that requires Christian’s expertise – and this case turns out to be so complex that he feels compelled to ask Braxton for assistance. Once more, Marybeth finds herself in the realm of illegal activities, this time pursuing a ruthless killer. Yet, when it comes to accepting help from her former associates, Christian and Braxton, she struggles significantly, especially since their actions could potentially put her directly in harm’s way. Information relayed by Christian’s assistant Justine (Allison Robertson) is one thing, but witnessing Christian inflicting physical pain or Braxton abducting witnesses pushes Marybeth to a critical decision point.

Marybeth’s objections to becoming Commissioner Gordon in Christian’s world are relatively minor compared to the bizarrely expansive nature of his operations. To be honest, it becomes challenging to feel concerned about Marybeth’s ethical quandaries regarding civil rights infringements when she is receiving high-tech hacking help from Justine and her Harbor Neuroscience students. This institution, where Christian seems to have made substantial investments, appears to be transforming its young minds into a miniature version of the NSA.

In essence, while the missing killer case (with its connections to international human trafficking and the enigmatic assassin Braxton who might or might not know about an unknown figure with exceptional combat skills due to past trauma) is intriguing, the film primarily explores the extraordinary chemistry between Affleck and Jon Bernthal.

It’s all about that brotherly love

In a less-than-subtle manner, “The Accountant” excelled by portraying Christian, a solitary individual with an unusual lifestyle and a unique condition, through Ben Affleck’s skillful and sincere acting. Despite the film’s inherent absurdity, Affleck never veered into parody when depicting neurodivergence. The use of his skills as a highly-trained martial artist, marksman accountant, while amusing, stopped just shy of being too outrageous. Instead of making Christian a punchline, the film emphasized his bond with his brother, allowing both Affleck and Jon Bernthal to align their performances more with comedy, following the script’s broader comedic tone.

Essentially, even with all the intense gunfights and brutal hand-to-hand battles, it’s the more tranquil scenes away from the main storyline that have the most impact. For instance, the brothers going up against bad guys in Juarez might create an exhilarating war zone atmosphere, but nothing strikes a chord quite like seeing Braxton rejoicing when Christian learns to dance at a honky-tonk bar. This moment, where Braxton boasts about his brother to strangers, is hilarious and genuine, making it resonate with viewers. It’s not just funny; it feels authentic, portraying the brothers as they start healing their broken bond. In other words, “The Accountant 2” may be more exaggerated and whimsical than its predecessor, but its charm and excitement suggest that a third installment won’t be long in coming.

“The Accountant 2” hits theaters on April 25.

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2025-04-23 22:00