You Won’t Believe How ‘The Accountant 2’ Became a Shockingly Timely Thriller

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Gavin O’Connor walked quite the tonal tightrope on The Accountant 2. 

In 2018, the director began working on a sequel to his successful film starring Ben Affleck that had been released two years prior. Collaborating with franchise writer Bill Dubuque, they chose to explore human trafficking within a buddy action-comedy, focusing on the reunion of Christian (Affleck) and Braxton Wolff (Jon Bernthal), their fraternal bond. Aware of the challenging task ahead due to the complex tone, O’Connor was determined to offer moviegoers a fun, theater experience after his previous Affleck project, The Way Back (2020), debuted in cinemas only five days before the country went into lockdown. This new film would serve as an escape and some much-needed popcorn entertainment for audiences.

In the continuation’s narrative, you’ll find remnants of the more somber themes present in the original, specifically through a central enigma revolving around a Salvadoran family torn apart, who had to escape the brutal MS-13 gang violence in their homeland, El Salvador, and settle in the U.S. This subplot shares similarities with recent news stories about the family of migrant Kilmar Abrego Garcia from El Salvador. The creator, O’Connor, finds it strange and intriguing that his long-developed sequel has gained such current relevance. Similarly, the character portrayed by Affleck, an autistic vigilante accountant, also carries newfound significance.

People have long been motivated to escape the violence and poverty of a certain nation and seek better opportunities in America, as a country that intrigued both myself and Bill. We felt drawn to it, and it seemed like the perfect destination,” O’Connor explains to The Hollywood Reporter in anticipation of April 25’s cinema debut. “Highlighting this issue and showcasing it on screen was crucial for me. However, achieving a balance between maintaining a light-hearted tone while addressing such a serious subject proved to be quite challenging.

O’Connor is set on finishing his “Accountant” trilogy, and he believes that the third installment won’t require as much time as the second one did.

O’Connor emphasizes that the plan has always been for this to be a trilogy, and discussions with Amazon are underway, so fans won’t have to wait another nine years for the third installment. Chris [Affleck] needs to find love, and O’Connor wants to ensure Christian has found his by the end of the third movie.

The 2011 film “Warrior” directed by O’Connor remains one of the most cherished sports dramas ever made. This mixed martial arts (MMA) tale centered around the Conlon brothers, played by Tom Hardy and Joel Edgerton who were relatively unknown at the time, failed to make a significant impact at the box office, earning just $24.2 million despite a production budget of $25 million. However, its post-theatrical life has been quite impressive, generating nearly $20 million in estimated DVD/Blu-ray sales and maintaining its popularity on premium and basic cable networks, as well as streaming platforms.

Previously, O’Connor had plans for a spiritual sequel series at Paramount+ and HBO Max. However, both streaming platforms abandoned the project during development, possibly due to the significant market adjustment towards streaming in 2022. Nevertheless, the native of Long Island remains determined to bring his cherished idea to life.

As a devoted fan, I’d put it this way: “There’s no TV series I’ve been as fiercely connected to as this one. I’m eagerly searching for the perfect place where it can thrive. The essence of the movie ‘Warrior’ was about two brothers clashing in the Sparta tournament, and we’ve expanded that concept into a series called ‘Warriors’, featuring not just men but also women. There’s simply nothing like it on television right now, so I hope someone can catch my vision.

During a recent chat with THR, O’Connor expressed his pessimism regarding California’s ability to restart production effectively, and then delved into the curious incident of how Affleck’s character came to wield a lightsaber.

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In December ’21, I inquired from Jon Bernthal concerning a possible Accountant sequel at that time, but he was not prepared to make any definite plans as of then.

(Laughs.)

Was there quite a bit of uncertainty as to whether this would actually happen?

Absolutely, there’s been a prolonged period of ambiguity. Making this movie has been quite surreal, reminiscent of a Kafkaesque tale, given the success of The Accountant, which managed to earn profits despite its $44 million budget. Domestically and internationally, it was a profitable venture. Therefore, due to various factors, there were numerous delays and hurdles that kept cropping up. This prolonged process took a toll on everyone involved, yet we all shared the fervor to bring this movie to life. However, after so many starts and stops, there was always a sense of uncertainty about whether it would actually come to fruition.

Do you naturally excel at narrating tales about siblings? Is there perhaps a specific reason behind this skill of yours?

I strongly lean towards narratives that revolve around brotherhood and father-son dynamics, as they form a recurring theme for me. When I consider the film “Warrior”, it was deeply personal in many aspects. As a storyteller, I aim to convey my feelings through narratives, so when collaborating with Bill Dubuque on the Accountant franchise, we deliberately focused on deepening the bond between the two brothers in the second film. This aspect was crucial for us throughout the creative process. Regarding Anna Kendrick’s absence from the second movie, it was never planned to include her. Instead, our goal was to bring the brothers closer together so they could work through their issues and find common ground. These characters are searching for human connection and love, something that many people can empathize with. Although “The Accountant 2” may not delve as deeply into character development as some of my other films, it maintains a powerful emotional thread about brothers striving to connect, find acceptance, understanding, and hope. Chris Wolff and Braxton Wolff are characters that I feel somewhat distant from in various aspects, but the exploration of brotherhood remains a significant part of this film’s narrative.

Did you noticeably increase the humor in comparison to the initial version? The comeback scenes for both Wolff brothers are hilarious. Was it perhaps an attempt to balance out the grimness surrounding the investigation into human trafficking?

The question you’ve asked is truly thought-provoking. Human trafficking was indeed a significant issue I felt strongly about. However, depicting such a grim reality in a movie doesn’t offer much entertainment value. When Ben and I created “The Way Back“, the release coincided with theater closures due to the pandemic, making it a dismal failure. This was incredibly disappointing. While I had initially planned to base the story on human trafficking, I also aimed to create a movie that would be enjoyable in theaters. In other words, my goal was to produce an engaging, emotionally charged film, essentially a popcorn movie. It wasn’t strictly a thriller or action movie; it encompassed various elements. However, at its core, it tells a story centered around love and connection, always focusing on the characters.

The smuggling aspect made the project particularly difficult to handle. Balancing the realistic portrayal of immigrants striving for the American dream with the film’s comedic elements was a tough task. I wasn’t sure if I managed it successfully during production, but when I felt the movie was ready to be viewed, I showed it to Ben, who had seen my director’s cut first. He appreciated my efforts and felt that I pulled off the challenge. The audience’s positive reception in a test screening confirmed it all, making me relieved that things turned out well instead of taking an unfavorable turn.

Were the reasons for your decision to tone down Christian’s practices that included death metal, flashing lights, and a wooden staff similar to these?

As a devoted fan myself, let me share my perspective: “To be honest, I felt like we had ventured down this path before and wasn’t keen on retracing our steps. While there were a few DNA strands carried over from the initial installment, such as the Airstream and some character traits, Bill and I spent countless hours discussing the architectural aspects, plot development, themes, and portrayal of the brothers.

The script that Bill initially presented to me was filled with homages to the first film, but I picked up the phone and said, ‘Hey, buddy! I’m not interested in repeating what we’ve done. I want a complete overhaul. I yearn for a fresh take on the story. I want to expand upon the foundation of the first one, but I crave something unique and innovative.” So, rehashing the past would have left me uninterested.

Initially, this film had some connection to current events, but recent news stories have made it even more timely. After all these years, it’s quite surprising to witness the film suddenly feeling so contemporary and relevant right now.

2018 marked the commencement of our brainstorming process for the movie. It was during this time that we began discussing ideas and drafting a script. A significant theme I wanted to explore in the film was human trafficking, which held great importance for me. We also knew from the outset that J.K. Simmons’ character Ray would meet his demise at the start of the movie. This served as the catalyst for the storyline, making it relatable and emotional for everyone involved. Another deliberate decision was to introduce Braxton into the narrative at the end of the first act, transforming the film into a buddy picture reminiscent of “48 Hours.” The central family’s country of origin revelation left me utterly astonished.

I’m assuming you’re referring to El Salvador?

Precisely. 

People have long sought escape from the violence and poverty of certain Central American and Latin countries, including the one we chose for our film, driven by the desire to begin anew in America. This nation was intriguing to us, having researched and read about it extensively. However, the treacherous journey from Central America through Mexico, culminating at the U.S. border where individuals may fall prey to drug cartels, is a harsh reality. To portray this truth authentically was crucial to our project. We aimed to address these issues openly and honestly, shedding light on them in our movie. The fate of these individuals is well-known – they often end up in exploitative work such as prostitution or domestic servitude, jobs that Americans typically shun. Yet, striking a balance between depicting this grim reality and maintaining a sense of fun within the film was challenging. After all, human trafficking is no laughing matter.

Did you get a chance to film The Accountant 2 in California, a region eager for more movie productions? Do you think the state will make the required changes to secure more projects like this?

Frankly speaking, I’m not confident about anything with Gavin Newsom as our governor due to his tendency to follow popular trends and then flip-flop when they change. Unfortunately, this is my sentiment, but we were determined to film here regardless of whether we received the rebate or not, as Ben and I didn’t want to return to Atlanta. We have families in L.A., so we wanted to stay put. Luckily, Artists Equity, backed by Affleck and Matt Damon, was funding the movie, which gave Ben the final say. He generously agreed that we should shoot here even without the rebate, and I’m incredibly thankful to him for that decision.

After securing a top-notch team, we found ourselves in a position where individuals were eager to join us due to the promise of maintaining a work-life balance – being able to spend evenings with their spouses and weekends with their children. This gave us the luxury of selecting the best talent for our crew. Working on this project was an extraordinary experience, fostering camaraderie among the team members. This positive atmosphere stemmed from where we filmed. Everyone put in great effort, yet we made a conscious effort to ensure everyone left work on time. I always aimed to complete my work and even work 10-hour days so that the crew could return home to their families. Such efforts have significant benefits for a team, not only creatively and artistically but also spiritually.

As a die-hard fan, I never imagined Ben Affleck would be wielding a lightsaber in the Accountant film. I’m curious, when Shawn Levy and Ryan Reynolds embarked on their project, did they also need to draft a letter asking Disney for permission?

(Laughs.) What a coincidence you mentioned that! In the script, Chris talks to Brax while seated on his bed, and when I arrived at the set that morning, I thought, “This can be more impactful. How can we further develop the characters?” I’m always striving to do so. As soon as I reached the set, my prop master, J.P. Jones, was the first person I approached. I asked him to find me a lightsaber and delay the scene until later in the day. You won’t believe it, but we didn’t ask Disney for permission. Instead, we simply filmed it without seeking their approval. Fortunately, they were quite understanding about it.

As the captain of my high school’s basketball team, I’ve had the opportunity to play alongside some imperfect people throughout my life. This resonated deeply with me in the movie ‘The Way Back’, as it portrays a similar experience.

(Laughs.) 

Considering the gravity of that topic, I can’t help but wonder if the mood for The Accountant 2 was significantly lighter.

During the production of “The Way Back”, there were challenging days mixed with enjoyable times spent with the children. They all excelled at basketball, and Ben was exceptional with them. This was my first film to be shot digitally. Initially, I desired to shoot Super 16, but Warner Bros. expressed reservations. Consequently, we experimented with the ARRI digital camera and added live grain to simulate the Super 16 appearance. We worked at a rapid pace. Ben would arrive on set in the morning and rarely left it until the day’s work was done. As a result, we were constantly moving forward, creating scenes that were both intense and emotionally heavy. I was content with the final product, but unfortunately, the theaters had to close due to the pandemic. I experienced a brief period of sadness, but then realized, “What’s the point? It’s just a movie. People are struggling greatly with Covid-19. Who am I to complain?

The sequel of “The Accountant” felt unique due to the addition of First AD Mariela Comitini on set. This was my first collaboration with her, and I now intend to produce all future films with her. She’s a masterful puzzle solver when it comes to structuring a production board, schedule, and coordinating tasks. Her skill is remarkable, yet she also possesses an extraordinary kindness and warmth. I usually play music on set, but Mariela suggested starting each day with a thematically relevant song. So, once everyone arrived, she’d play the song, start dancing, and encourage the crew to follow suit. This resulted in daily morning dance parties, fostering a sense of camaraderie and connection among us. We had a wonderful time, and this shared experience helped create a bond that persisted throughout the project, even amidst the chaos. Mariela was instrumental in establishing the joyful atmosphere at the start of each day before we dived into work.

Do you still intend to turn The Accountant into a trilogy?

Indeed, it’s a definite plan. We’ve always envisioned this as a trilogy, and discussions are underway. Ben, myself, our producer Lynette [Howell Taylor], and writer Bill [Dubuque] have been talking with Amazon about continuing the story. We don’t want another nine years to pass before we make the third film. Chris’s journey is about finding love, a theme we established in the character’s search for human connection. By the end of the trilogy, I hope to provide Christian with that resolution.

As a dedicated gamer, I can’t help but feel nostalgic about the good old days when I splurged to watch Warrior on the big screen. Now that we’re talking about it, I was wondering if your spinoff series, Warriors, is still kicking around somewhere?

Initially, our project was set up on Paramount+, where we drafted a script. However, for reasons unbeknownst to me, they opted to take a different path. At that point, I had a written script that truly embodies the essence of the series, introducing all characters except one. HBO Max expressed interest and we shifted our focus to them. But, again, they decided against it and chose another direction. Now, I’m searching for a suitable platform where this project can thrive. Besides the movie Warrior, there’s no other project that burns with such passion within me as this TV series does. I hope to find the perfect home for it soon.

The central theme of the movie “Warrior” revolves around two brothers who are destined to face off against each other in the Sparta tournament. This concept inspired us to create a series titled “Warriors“, expanding it to include not just males, but also females. All characters in this series are fighters, but we delve deeper into their lives beyond the cage. Our aim is to unfold their stories as they approach a confrontation at Sparta. This is the concept, and I hope we can find a suitable platform, as I am deeply invested in this show’s potential. There’s currently nothing like it on television, so let’s hope someone appreciates my vision.

To finish off, you created the 2002 documentary titled “The Smashing Machine,” which focuses on mixed martial artist Mark Kerr. Are you looking forward to witnessing how Benny Safdie reinterprets that story into a full-length narrative film featuring Dwayne Johnson?

I learned about a project through my friend Mark Kerr, who shared the information with me directly. He sought legal advice regarding his life rights and contacted me for assistance. As for the producers of this project, Mariela, my First AD, is acquainted with them. I’m not personally familiar with the Safdies, but their reputation as skilled filmmakers has certainly piqued my interest. When it becomes available in theaters, I’ll be eager to watch it firsthand.

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The Accountant 2 is now playing in movie theaters nationwide.

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2025-04-26 01:56