After nearly a decade of waiting, the highly anticipated sequel to 2016’s The Accountant has finally arrived. Director Gavin O’Connor (The Accountant) brings back all the familiar faces in this action-packed follow-up to the original, hoping to up the stakes whilst keeping true to what made the 2016 action thriller so popular.
I’m a massive fan of The Accountant (2016). Its slick, gritty and brutal action made it a classic in my eyes. I’ve always thought that the story could have continued in either a sequel or streaming series, following Ben Affleck’s Christian Wolff around the globe, taking on contracts and dishing out beat-downs – a modern day “24” if you will. It’s only taken 9 years to have that dream realised in the form of a sequel. Walking into my screening I was hopeful that Gavin O’Connor could deliver.
After viewing The Accountant 2, I’m torn. While this film offers some exciting new developments, the sequel struggles under the weight of its own ambitions and tonal shift. I appreciate the film wanting to tell a much deeper story, but it ultimately falls short, and ends up a muddy mess that’s hard to follow.
One of the biggest surprises, and perhaps disappointments, is Affleck’s performance this time around. In the first film, Christian Wolff was this stoic, serious figure – complex, calculated, and emotionally muted. Here, however, Affleck leans too far into comedy, softening the edges of a character who originally drew intrigue from his restraint. The dry, unintentional humor that worked in the original is replaced by more overt comedic beats that often feel out of place in a film that once prided itself on grit and emotional nuance. The final product is bordering on parody and feels like a different actor has taken on the role.
That said, the movie isn’t without its highlights. The standout element is undoubtedly the dynamic between Christian and his estranged brother, Braxton, played once again by Jon Bernthal. Their chemistry is electric, and the contrast between Christian’s controlled demeanor and Braxton’s loud, impulsive personality gives the film its most memorable moments. What was only teased in the first movie is finally given the space to shine here, and it’s worth the price of admission alone. Bernthal’s expanded role is a massive win, and his presence breathes life into every scene he’s in.
Unfortunately, the story surrounding these compelling characters is weighed down by an overly convoluted plot. The sequel attempts to juggle too many subplots and character arcs, resulting in a web of motivations and alliances that becomes difficult to track. Instead of building suspense, the narrative complexity becomes a distraction, pulling focus away from the strong core dynamic of the brothers.
Thankfully though, the one area where The Accountant 2 undeniably ups the ante is in its action. The hand-to-hand combat and gunfight sequences are cranked up to an eleven, delivering visceral thrills that keep the energy high throughout its 125-minute runtime. These scenes are slickly choreographed and maintain a grounded brutality that fits the world – if only the same level of precision had been applied to the screenplay.
Tonally, the dialogue veers hard from the gritty, grounded realism of its predecessor into something more tongue-in-cheek. It’s a bold choice that may work for some, but for fans of the original’s more serious approach, like myself, the frequent injection of wit and humor might feel like a mismatch. While the film remains entertaining, it doesn’t leave the same lasting impression.
By the time the credits rolled, I couldn’t help but feel this world might be better served as a streaming series. There’s clearly a wealth of story to tell and characters worth following, but the cinematic format this time around feels stretched and uncertain of its purpose.
The Accountant 2 is an enjoyable, if uneven, follow-up. While it doesn’t quite live up to its predecessor, it offers enough in terms of action and character interplay to make it a worthwhile watch – especially for fans of Bernthal’s Braxton, who finally gets his well-deserved spotlight.
Rating 6/10
