Original caricature by Jeff York of Ben Affleck and Jon Bernthal in THE ACCOUNTANT 2 (copyright 2025)
You’d think that a number of reasons would have stopped a sequel from being made of 2016’s modestly successful actioner THE ACCOUNTANT. First off, THE ACCOUNTANT 2 arrives almost a decade late. Two, star Ben Affleck isn’t exactly burning up the screen these days. And three, does anyone even remember the characters and plotting of the first film, memories being what they are these days for any of us? And yet, hot damn if this isn’t one crackerjack movie, a rollicking adventure with interesting characters that takes plenty of time out between the action to focus on those folks for both laughs and pathos. Sure, a lot of this follow-up is messy and inconsistent, just like the first film, but Affleck is very appealing, and he’s ably supported even more this time by the wonderful Jon Bernthal, one of our very finest character actors.
One can imagine the elevator pitch for the first one lo those many years ago: “This ass-kicking undercover agent is like Jason Bourne or James Bond, only he crunches numbers and skulls!” Did I mention that the main character of Christian Wolff (Affleck) is also autistic, so he craves structure, repetition and is socially ill-at-ease? That makes him an almost reluctant threat or at least, a vulnerable one, and indeed, that was what made the first film different and entertaining. Helping out a tech company’s accountant, played by Anna Kendrick, Wolff discovered a huge embezzlement scheme that went up the food chain and put both his life and hers in danger. By the end, Wolff had saved his fellow bean counter, helped the US treasury agents played by J.K. Simmons and Cynthia Addai-Robinson nab the baddies, and went off on his merry way to continue to earn big bucks with his freelance skills with ledgers and various weaponry. Oh, and to make Wolff all the more eccentric and cuddly, he lives in a airstream. (And James West thought he was cute traveling around the States in his own three-car train.)
Now, Wolff is back, this time called by Addai-Robinson’s fed because her boss has been killed. Who did it and why, that’s what the accountant is tasked with discovering. Working with the by-the-book fed makes for a humorously antagonistic relationship that this sequel, written by Bill Dubuque and directed by Gavin O’Connor, makes great hay out of throughout. And that gives what could have been a by-the-numbers sequel all the more interest as both characters are given plenty of time to spar with each other while working together to solve the story’s tricky mystery.
But wait, there’s more. THE ACCOUNTANT 2 also brings back Christian’s estranged hit man brother Braxton (Jon Bernthal) to join in the banter. Braxton was a small but pivotal character in the first film, but this time, he’s a major player. Bernthal is always splendid in any kind of role, often elevating even so-so material, and here he’s got a lot to do in an already serpentine screenplay. He plays marvelously off of Affleck and the two turn the movie into a cross between THE BOURNE IDENTITY and THE ODD COUPLE. They bitch, they banter, they shoot automatic weapons in tandem…it’s something to see for sure.
The story gives good roles to a number of folks, even Simmons who’s onscreen for all of ten minutes, if even that. It’s all well-produced, moves well, even with a lot of moments given to develop characters aside from their direct roles in the plot, and it even finds room for an adorable orange tabby. I can see why this sequel warranted a critics screening and a featured showcase at South by Southwest, it’s really fun. This is popcorn silliness for sure, but it goes down good. And as a diversion for a few hours at the cinema, THE ACCOUNTANT 2 is right on the money.
