‘The Accountant 2’ Review

When ‘The Accountant’ was released in 2016, its success almost defied logic. Ben Affleck starred as an autistic accountant for criminal organizations throughout the world, who also happens to himself be a deadly fighting machine. It almost sounds like a problematic SNL spoof of an action film, but the result was a satisfying action mystery even if it couldn’t be taken too seriously.

Nine years later, and we are back with ‘The Accountant 2’, once again following along with Christian Wolff (Ben Affleck) as he seeks to unravel another far reaching mystery involving illegal immigration, sex trafficking, and mysterious super assassins. The plot is overlong and overcomplicated, but there’s enough action here to satisfy anybody who enjoyed the first film in the franchise, so long as you can stop your eyes from rolling too much at its handling of real world problems.

The film opens with J.K. Simmons reprising his role as Raymond King, now retired from both his government role and, on the surface, his relationship with Christian Wolff. He meets with a mysterious woman (Daniella Pineda), seeking help in locating an immigrant family from El Salvador. This meeting is intercepted by hired guns, and King dies in the ensuing combat. But not before scribbling on his forearm “FIND THE ACCOUNTANT.”

Enter Christian Wolff. Still working in criminal accounting, still providing tips to the Treasury Department via Marybeth Medina (Cynthia Addai-Robinson), Wolff jumps right into the mystery, looking to avenge King’s death while also uncovering who this El Salvador family is and just why they are so important. In order to deal with the threats he is facing, Wolff brings in his estranged brother, Braxton (Jon Bernthal), a trained mercenary who delights in violence for violence’s sake.

Whereas the first film in the franchise was a tight action film, deftly handling a dual mystery structure – 1.) Who’s the accountant? 2.) Which of Wolff’s employers is trying to kill him – ‘The Accountant 2’ bites off way more than it can chew. Wolff’s attempts to solve the mystery lead him into a world of sex trafficking, illegal immigration and murder and the film handles these real world problems with about as much nuance as you’d expect from a film that treats autism as a pathway to superhuman abilities.

Speaking of which, let’s talk about the elephant in the room. ‘The Accountant’ franchise’s treatment of autism ranges from cringey to offensive. At one point, Medina is resigned that they will never find the woman Raymond was meeting with the night he died because her connection in Homeland Security was unable to find any helpful video footage. We then cut to the neuroscience center where Wolff was raised to find a room filled with autistic child super-hackers who quickly find exactly the information Medina needs to continue her investigation. This is a groan-worthy level of absurdity, which is saying something given that the whole franchise is built around an autistic super-criminal accountant played by Ben Affleck.

When the film is dealing with real world problems and taking itself too seriously, it struggles. This movie, this franchise, only works with action and comedy, the times when it tells the audience “we know this is stupid, but bear with us.” When Jon Bernthal steps into screen, it feels like the audience is allowed to smile for the first time. Bernthal understood the assignment, bringing humor and charisma to his role of a lonely assassin while also bringing levels of charm out of every performer he interacts with. The film is at its best as a screwball comedy, pairing Bernthal with Affleck as an odd couple of highly trained killers who are also desperate for connection. The most emotional moments of the film come not from the devastating consequences of human trafficking, but from a small scene when Bernthal appeals earnestly to his brother, trying to understand why he doesn’t miss him, why he doesn’t love him.

The movie advances to its inevitable action packed conclusion and those who came here to see Affleck and Bernthal rip through cartels with guns, grenades and hand to hand combat will certainly not be disappointed. Despite its thematic overreach and sluggish pace at points throughout, ‘The Accountant 2’ ups the comedy of the first one while still delivering a satisfying action story. Just don’t expect to see a realistic portrait of autism, immigration … or really much of anything. Even as it struggles to handle heavier topics, ‘The Accountant 2’ is, at its core, a dumb action movie propped up by committed performances and it delivers on its entertaining, if troubled, premise.

The Accountant 2
Rated R for strong violence, and language throughout.
Running Time: 2 hours and 12 minutes

Director Gavin O’Connor
Writers Bill Dubuque
Stars Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson, Daniella Pineda, J.K. Simmons
Rating R
Running Time 132 Minutes
Genres Action, Crime, Mystery