Gavin O’Connor’s The Accountant was unlike anything the director had set out to do before, primarily capturing sports dramas to his filmography, beyond a lackluster western and a thriller with mixed reception. So an action film from a celebrated filmmaker that has never fully crossed into the genre was an exciting venture we could all get behind. The Accountant was a film about an accountant with a hidden talent, a lethal one at that and a twist that unsurprisingly this sequel has no trouble spoiling just from the premise. Spoiler for the first film: the big bad of the first film ends up being the accountant’s estranged brother. 

 

Christian Wolff is the accountant’s name and he shares the screen with his brother (former rival) Braxton for The Accountant 2. Jon Bernthal’s Braxton remains a badass, just like we witnessed in the first film but around his brother he’s a lot looser. Hoping for a bonding experience between him and Ben Affleck’s Christian, the two team up to stop a sex trafficking ring once and for all. 

 

Leaving behind the mystery thriller with a dash of romance for a buddy action film with a bit of mystery is a surprisingly successful change of genre. Divulging more into the comedic aspects of the story versus the grim reality of the first, this film is aware of itself and wants to audience to just have a blast hanging with these two badasses in their own right 

 

For those that have a vivid memory of the first film, noticeably absent is Anna Kendrick’s Dana. O’Connor expressed that this was a change that was always in the cards and the hope is if a third one is made she may return in some capacity. One less character seems like a godsend but not to worry, she’s been replaced with the woman in the chair that’s always on the line for Christian. This addition adds an extra layer of silliness to the story as the fact that he’s orchestrated a secret organization just to help him in the field is ludicrous. Nonetheless a few of the back and forth interactions do cause a genuine smirk or laugh. 

 

Tonally it's a drastic difference from the first, even the hypnotic score from the original has been discarded for a more traditional action offering. Admittedly the score was one of my absolute favorite things from the original. In many ways I find the original more thrilling in retrospect, a fantastic performance from Affleck and really all involved. This film is a fun time at the cinema, but it just can’t capture the magic of the first in many ways - which is why it’s strayed so far. 

 

There are some well choreographed fight scenes between the brothers and a new threat, an assassin hired by JK Simmons’ character before his imminent death (a moment shown in the trailer). Daniella Pineda is a fairly new face in the action genre and a welcome one as she is a certified badass that we never got to see much of in her short stint with the dinosaurs in the Jurassic World sequels. Her mysterious assassin serves as a crucial threat against Christian, Braxton and the agent they are assisting - Marybeth Medina (Cynthia Addai-Robinson, The Lord of the Rings: The Rings of Power), a woman that climbs on the case when the body of former agent Ray King (Simmons) is ID'd at the morgue.

 

Twists and turns lie ahead, but they lack the shock of the original in many ways. Not so much as to say they land with a thud, but enough to have them easily soar right over the viewer’s head without much recoil. The end result is a fun ride from top to bottom yet it’s difficult to fully compare the sequel to the original. While the first is much more hypnotic and thrilling, the second capitalizes on the brotherly bond of Bernthal and Affleck to make for an entertaining buddy-action flick. It’ll be interesting to see what lies ahead if a third is greenlit… a romantic comedy?