The Accountant 2

The Accountant 2’s title is stylized as The Accountant², which I guess you would read aloud as “The Accountant Squared.” And that’s an accurate description of the follow-up—a movie that multiplies the 2016 original by a factor of itself. The relationship between the two features reminds me of how The Terminator (1984) was a straightforward affair, while Terminator 2: Judgment Day (1991) turned the original on its head, injecting humor and heart into an almost self-parodying sequel. Ben Affleck’s autistic math whiz and CPA, Christian Wolff, who is skilled in combat and also earns millions by handling the books of various organized crime factions, becomes a kindhearted and lovable character here. He’s paired with his contract killer brother, Braxton, played by Jon Bernthal, in a far more substantial role than before. Together, they headline the sequel, raised to the second power as a veritable buddy comedy, albeit with an involved criminal plot and a few shootouts added for good measure. 

Despite becoming a surprise hit at the box office and bringing in over $150 million in receipts on a $44 million budget, The Accountant exhibited little cultural staying power. Personally, I hadn’t thought about it until the sequel was announced. A serviceable but unfocused affair, the 2016 movie works better on the small screen—after giving the Gavin O’Connor-directed feature a mixed review, I rewatched it at home in preparation for the sequel, and it worked better with lowered expectations. The sequel makes the most of the nearly nine years since the original, rethinking aspects from Affleck’s performance to the overall tone and imbuing them with more specificity and playfulness. The result is a superior and more satisfying experience in every way. 

The story picks up with Christian living a comfortable life in his Airstream trailer in Boise, Idaho, where he plays with a toy lightsaber next to his priceless Picasso and a closet full of weaponry. Apparently looking for love, he attends the Boise Romance Festival, where he’s gamed their algorithm to give himself a better chance at a love connection. Christian tells his potential dates that he doesn’t believe in soul mates or true love, and he relies on statistics when he informs one woman in her forties that she’s an unlikely candidate for having children. The event is a disaster. It also sets the tone: chummy, funny, and winking at its concept. While the first installment had only hints of humor, this sequel brings it to the forefront. 

Even with the shift in tone, the plot barely registers. Raymond King (J. K. Simmons), now retired and working as a private eye, has been searching for a missing family whose fates involve sex traffickers, Central American prison camps, and a ruthless assassin. Upon his death, he urges Medina (Cynthia Addai-Robinson), now head of the Treasury Department’s Financial Crimes division, to contact Christian and carry on the investigation. Paired with Medina, Christian is the eccentric foil, like the Terminator was to John Connor. She even tries to convince him not to resort to violence, much like John Connor did with his cybernetic bodyguard. But next to Christian’s boisterous brother, a walking chunk of machismo who soon arrives to assist, the titular hero becomes the straight man in a comic duo where Bernthal’s Braxton is the wild card. 

While the investigation unfolds, Christian and Braxton’s dynamic—given life by Affleck and Bernthal’s charming brotherly chemistry—renders everything else about the movie secondary. Never mind that Christian does almost no accounting or that the screenplay by Bill Dubuque treats the plot as an afterthought. The Accountant 2 is more interested in exploring its characters, suggesting that Dubuque, the co-creator of Netflix’s Ozark, would rather be making a series than a sequel. Dubuque does expand on the mythology; for instance, if you wondered about the origins of Christian’s British-accented handler, the sequel fleshes out that idea. She belongs to a network of autistic children at a clandestine place called Harbor Neuroscience, who serve as Christian’s personal surveillance, research, and tech team. 

Playing an independently wealthy man who uses his riches to fund vigilante activities, Affleck’s role is even more Batman-esque in the sequel (bringing to mind the moment when Affleck, playing Batman in 2017’s Justice League, explains his superpower: “I’m rich.”). Affleck seems to be giving Christian more affectations (Afflecktations?) this time, including a heightened monotone voice along with literalized and formal language. But it’s a fuller performance, with notes of Christian changing, such as when he goes line dancing at a country bar in Los Angeles to impress an attractive woman. Even more entertaining is Bernthal, whose live-wire energy as Braxton leads to amusing moments, such as a subplot about acquiring a pet, including a hilarious sequence where he’s out-negotiated by a Corgi breeder.

Beneath the surface, The Accountant 2 showcases how people with autism can have jobs, relationships, and, in many ways, learn skills that might seem superhuman to those without the condition (take that, Mr. Secretary of Health and Human Services). And while I couldn’t explain how every plot development comes together, I had fun watching Affleck and Bernthal’s sibling antics, which are funny and heartfelt. O’Connor continues to direct with no particular visual style, further suggesting this material might be suited for television, but he delivers an exciting shoot-’em-up climax. The sequel takes more risks than the sometimes bland original, and in that, it accomplishes more.