Hey everyone and welcome to a brand new review! For this one, I’m going to be taking a look at a somewhat belated (almost 9 years after its predecessor) follow up to 2016 Ben Affleck led action thriller. The Accountant was a solid hit back then, grossing over $155 million globally on a $44 million budget, which was seen as a solid overperformer for a star driven action thriller of its kind. Over the years it would gain a new life on cable and streaming, growing a decent sized following. I myself remember when the first was coming out and being surprised at how well it was doing considering the mixed critical reception and the fact that studio programmers like it were struggling. I caught parts of it on TV every now and then before finally watching the whole thing when it hit Netflix and enjoyed it. The door was definitely left open for a follow up, I’m just surprised it took as long for it to happen. But now it has arrived with director Gavin O’Connor back behind the chair. Was it worth the wait? Let’s jump right in and see how calculated the decisions made for this film were!
The film kicks off with the former FinCEN director, Raymond King, getting murdered after a meet up with a mysterious assassin known as Anais goes wrong. The current director and protege of King, Medina, examines his body and finds that he left a message that says to “find the accountant”, which of course refers to freelance accountant, Christian Wolff, who just so happens to work in illegal activities. Hesitant at first, she goes to Wolff for aid in order to figure out what King was investigating and why he was killed for it. Needing more help with the case, Christian also decides to ask his estranged brother, Braxton, who reluctantly comes in as well. Together they will try and find out what exactly is going down.
Similar to this year’s other belated sequel to cable stable, Den of Thieves 2: Pantera, this follow up takes a more conventional route in terms of the kind of story it is telling, but actually manages to succeed more with what it has. I enjoyed the unconventional way the first one told its story in regards to revealing character motivations and how it used Christian’s accounting abilities. That being said, I did feel it ran out of steam by the time we hit the climax, as the stakes just didn’t feel as urgent once that point was reached. Here, I feel O’Connor and writer, Bill Dubuque, are able to establish solid stakes right from the get go and maintain it all the way up to the climax with some good intrigue thrown in as we learn more about what is going down. This is also a bit lighter in terms of tone with more comedy being thrown in, much of it stemming from the Christian-Braxton dynamic. A lot of it lands very well and is very entertaining with there being several parts where I found myself laughing out loud (Braxton’s intro and a scene at a bar are especially big highlights). These scenes also don’t detract from the more serious subject matter, as it is all mostly in service of the characters.
In regards to pacing, the film is pretty uneven. It has its slow moments, particularly with some of the set up taking its time before we truly get going. Then there are some instances where the film does rush a bit just to get somewhere quickly, even if it feels like there could’ve been more. That doesn’t make the proceedings any less entertaining, but it did feel its length at times, which was also an issue with the first film. Plus, while I didn’t mind the lighter tone, I can see that being an issue for those who were fond of the first film’s more serious minded approach to its story. This one is more conventional in what it is going for and there isn’t much in the way of mind blowing twist save for one effective reveal. Still, it manages to work at what it is going for quite nicely.
The original film was also a very polished and well made studio programmer, an aspect that this follow up carries on. It is a well shot film with nice cinematography from Seamus McGarvey that gets the job done in making the movie look smooth and with a solid use of lighting in some places. Richard Pearson’s editing is also well handled, doing well in making certain moments hit harder on the intensity scale with quick cuts being used very effectively (one scene involving computer screens is especially creative). This also bodes well for the action. This is arguably a more action packed follow up that manages to pack in some solid beats that deliver what one would want from them. They are appropriately brutal and sometimes bloody with some hard hitting fisticuffs that often come in small bursts until we reach the climactic shoot out. It is a very fun and well choreographed set piece that showcases the brothers’ military training and manages to change things up every minute in regards to the kinds of maneuvers they make to avoid getting repetitive.
One of the key selling points of this series is to show off Ben Affleck playing an unconventional action archetype and he does a good job once again here. He does a very good job in showcasing Wolff’s intelligence and nailing both the serious and funny scenes. Now, the original is a bit polarizing in how it portrays the character’s autism as it seems to treat it as a super power more than anything else (I felt it was a bit more nuanced, but can understand the sentiment). While I can’t speak for everyone’s experiences, as someone who may be a little on the spectrum, I do feel it is respectful and manages to show off the more complicated aspects of it, including the difficulty Wolff faces in social situations. One can sympathize with him a lot more here as he yearns to not be lonely in life and it often leads to some surprisingly hard hitting emotional beats. This is where his relationship with Jon Bernthal’s Braxton plays a key role and why it is such a highlight of the film. Bernthal is having a blast playing up this tough guy persona that hides an insecure and stubborn man, who deep down yearns for something more than his seemingly perfect life (alone, getting paid for killing, living it large, etc.) provides. The two have great chemistry with their arguments and heart to heart conversations giving the feature a nice beating heart and it makes for a wonderful angle from the first that this expands upon. Really liked where it ended up going by the end as well.
I also enjoyed getting to see some of the other characters introduced in the first given more to do. Cynthia Addai-Robinson, does well as Deputy Medina, making for a good straight woman against the two brothers. It was nice to see her in a more active role now that she has a higher position (this is her first time actually interacting with Wolff) and I like how she does raise some valid ethical issues regarding the some of Christian and Braxton’s methods, something the film could’ve delved deeper into. Christian’s good friend, Justine, (played by Allison Robertson and voiced by Alison Wright) is also given an expanded role as the head of Harbor Neuroscience and her interactions with the group also add another layer to the dynamic and I like how her students come into play. Plus, even thought he’s not in the film for long, it was nice to see J.K. Simmons as Ray King (one of my favorite parts of the first), as he makes the most of his limited screentime, making his death hit as needed. As far as the new players, Daniella Pineda is given the most to do as Anais. She is great as this cold hearted assassin who also has a lot more under the surface. I’ll admit at being surprised at what is revealed about her and found her to be among the more interesting parts of the film. On the villain side we have Robert Morgan as Burke, who isn’t a memorable threat, but he gets the job done and Morgan does a good job in portraying him as a pretty pathetic and cowardly individual who refuses to face his past actions.
In the end, I found The Accountant 2 to be a very enjoyable follow up that I felt managed to improve upon its already solid predecessor. It’s a more conventional picture, the pacing is uneven, and it could’ve explored certain ideas more. However, it succeeds at what it’s going for with the story mostly working, the emotion hitting as intended, the craftsmanship being solid, the action delivering, the performances being effective, and the main brotherly dynamic adding another layer to everything. I can see fans of the first going either way on this given all of the factors I discussed (especially if one is looking for more accounting), but for those just looking for a fun watch and want to see more of Christian Wolff’s escapades, there is a very good time to be had with this. I do know that O’Connor would like to do a third film and honestly I’d be down in seeing these characters again. I just hope it doesn’t take nearly a decade to reach that point. As far as this installment goes though, I can safely say that it is likely more fun than doing one’s taxes.
Rating: B+
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