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The Accountant 2 Review

Directed By: Gavin O’Connor
Written By: Bill Dubuque
Runtime: 132 minutes
MPA Rating: Rated R for strong violence, and language throughout.
Ben Affleck – Christian Wolff
Jon Bernthal – Braxton Wolff
Cynthia Addai-Robinson – Deputy Director Marybeth Medina
Daniella Pineda – Anaïs
Robert Morgan – Burke
Grant Harvey – Cobb
J.K. Simmons – Ray King
Allison Robertson – Justine
Andrew Howard – Batu
Yael Ocasio – Alberto
Ben Affleck reprises his role as the vigilante accountant, Christian Wolff, in The Accountant 2. This time, the autistic accountant must uncover the final case of his former contact at the U.S. Treasury, Ray King (Simmons). He teams up with King’s successor, Deputy Director Marybeth Medina (Addai-Robinson), as they seek to uncover the mystery behind a missing family. Their investigation eventually leads them on the path of a brutal smuggling and human trafficking ring controlled by Burke (Morgan).
Christian and Marybeth’s investigation eventually calls on Christian’s rowdier brother, Braxton (Bernthal), for assistance. However, Marybeth struggles to rectify Christian’s less-than-legal and unconventional methods of obtaining information, along with Braxton’s occupation as a killer-for-hire. Christian desperately wants to solve the mystery behind the missing family, believing the long-lost son, Alberto, probably has autism. Meanwhile, Burke sends his attack dog, Cobb (Harvey), on cleanup missions, hoping to hide any connection between him and the missing family. Also at the center of the investigation is an enigmatic hitwoman, Anaïs (Pineda), who was the last person King met with before his untimely demise. It now falls on Christian, with help from his friends at the Harbor Neuroscience Institute, to solve this intricate puzzle to save Alberto.
The Accountant 2 works as a decent watchable action-thriller. Director Gavin O’Connor and writer Bill Dubuque, who worked on the first movie, sometimes stage an overwrought plot that’s not as deeply intricate as the narrative suggests. The narrative sometimes gets messy, utilizing a proverbial puzzle as Christian views the mystery of the missing family much like the puzzles he obsessively worked on as a child. The plot relies on clunky plot twists and reveals, as well as some overly convenient coincidences. However, for the most part, it comes together in the final act.
Wolff is a uniquely compelling role for Affleck. He portrays Wolff with a believable authenticity, and movies like this seldom feature protagonists on the autism spectrum. Affleck’s charisma gels nicely with Wolff, and the actor showcases an entertaining rapport with Bernthal as Christian’s brother, Braxton. Bernthal portrays Braxton as a grumpy curmudgeon, but deep down, he wants to connect with his sibling.
One of the more positive developments in the The Accountant 2 concerns how the story generally revolves around scenes with Christian Wolff working with Marybeth Medina and Braxton. It’s disappointing that Marybeth and Christian never meet in the first film, but they finally come together in the sequel. Their scenes deliver a satisfying payoff to Marybeth’s stake in the last entry’s mystery. Affleck and Bernthal share amusing onscreen chemistry, and they have the most entertaining scenes in the film.
The angle involving the enigmatic mechanic, Anaïs, could have benefited from more finesse. The villainous crime boss, Burke, comes off as a bit too one-note. The character needed some additional development to round out his arc and stakes within the plot. Additionally, considering how Burke is already well-aware of the answers before the main protagonists, the antagonist makes an egregiously confusing maneuver midway through the film that makes no sense.
The Accountant 2 uses its action moments sparingly throughout the film, but the action scenes are mostly well-shot and impactful. It culminates in an impressive siege, where Braxton and Christian put their impressive skills to good use. These moments make up for some of the film’s more overly indulgent attempts at comedy. A couple of scenes seemingly go on forever, involving Braxton when he goes on a job overseas. Bernthal is undoubtedly a talented actor, but at some point, the plot needs to progress. One scene has him eating yogurt and gabbing with a bystander. About ten seconds in, the outcome of the scene is pretty obvious, but the scene hammers the joke. The Accountant 2 certainly needed some tightening and sharper storytelling in select areas. Some scenes grow too talky.
The Accountant 2 works as passable thriller fare. O’Connor imbues the film with an interestingly blue-collar, middle-American style. Most of the film unfolds through less opulent, sleek settings than the title would suggest. Plus, Affleck does well with the role and his rapport with Bernthal.