The sequel to The Accountant is out

Years go by, and sometimes Hollywood studios feel the need to produce sequels even when others don’t feel that need at all. This happens with The Accountant, released in 2016, which at the time managed to attract some attention with its arrival on the big screen, offering Ben Affleck an unusual role. An accountant whose work is connected to the criminal underworld, affected by Asperger’s and with a childhood marked by repeated traumas and abandonment, which eventually leads him to reunite years later with his brother Braxton, played by Jon Bernthal. Affleck’s performance, convincing even in its constant teetering between acceptable and embarrassing, managed to blend into a fairly standard action film revolving around the personality and skills of its protagonist, Chris Wolff. A film that didn’t necessarily leave an open ending, but on which Warner Bros. decided to bet again nine years later. And the result is more or less the same as the first movie, perhaps even slightly better.

The truth, however, is that The Accountant from 2016 hasn’t stood the test of time very well, ending up being more entertaining in memory than it is when actually rewatching it today, which makes this sequel more appealing for the current landscape. If in the first film Chris and his brother Brax reunite after a series of improbable and incalculable coincidences, The Accountant 2 sees them working together from the start on an investigation that expands on some of the themes already explored in the previous movie, especially when it comes to childhood and family. Directed by Gavin O’Connor and written by Bill Dubuque, just like the previous film, this action piece broadens the discussion about parental protection towards their children, as the protagonists’ father had already attempted to do in more or less questionable ways. This time, it is the search for a woman and her child that drives the plot forward, broadening the discussion about the special abilities that people like Chris may possess and showing great affection when it comes to defending those most in need.

Even the comedic side is explored more, allowing the film more breathing room, which at times creates a sort of detachment from the rest of the narrative. These are situations where you might even crack a smile, but often more because of the absurdity of what you’re watching rather than the actual comedic impact of the film. Like an unexpected Ben Affleck navigating blind dates and country dance steps, with a whole subplot centered on the relational difficulties the protagonist continues to face even after slightly opening up in the 2016 film, thanks to the co-protagonist played at the time by Anna Kendrick. This aspect of the character, however, remains quite unresolved, especially regarding the social life of the protagonist, and let’s hope the reason isn’t the intention to explore it further with a third installment of the saga. Even on the action front, The Accountant 2 doesn’t choreograph memorable sequences, instead burdening a long third act with one too many hyperbolic stunts and several plot holes, as the screenplay was likely trimmed and lightened to avoid weighing down the already dense and hefty two-plus hours of film. Fortunately, Ben Affleck and Jon Bernthal interact with dynamism and irony; otherwise, it would have been difficult for the audience to make it to the end. So let’s hope the accounts have been finally settled, once and for all.