‘The Accountant 2’ Review: New Action-Comedy Duo is Formed

Christian Wolff (Ben Affleck), the autistic savant with a knack for numbers and lethal skills, is drawn into another dangerous conspiracy following the death of a former colleague. This time, he reluctantly teams up with his estranged, equally deadly brother, Brax (Jon Bernthal), to unravel the mystery, leading to a hail of bullets and banter. The film quickly establishes that while Christian excels at deductive reasoning and eliminating threats, he struggles with social interaction, a contrast that Brax exploits for both comedic and dramatic effect.

Director Gavin O’Connor, known for his work on the original The Accountant and Warrior, shifts gears here. The intricate plot that defined the first film, with its complex web of corporate intrigue and criminal enterprises, takes a backseat, prioritising action set pieces and comedic interplay between Affleck and Bernthal. While the narrative is serviceable, involving a convoluted search for a missing family, it mainly serves as a vehicle for the escalating mayhem and the brothers’ dynamic. The film doesn’t shy away from its action-movie roots, embracing explosions, elaborate fight choreography, and a high body count.

The core strength of The Accountant 2 lies in its central characters. Christian Wolff remains the stoic, hyper-competent protagonist, but the sequel smartly amplifies his interactions with his brother, Brax. Jon Bernthal injects a chaotic, almost frenetic energy into the film, contrasting sharply with Affleck’s restrained performance. This odd-couple chemistry is where the film truly shines, providing many laugh-out-loud moments amidst the gunfire. The film explores the push-and-pull of their relationship, revealing a deep-seated brotherly bond beneath the surface-level bickering and banter.

Ben Affleck effortlessly reprises his role as Christian Wolff, balancing his character’s social awkwardness with his formidable skills. He manages to convey the character’s internal struggles and vulnerabilities with subtle nuances. However, it’s Jon Bernthal who steals the show. His portrayal of Brax is both charismatic and unhinged, injecting a much-needed dose of energy into the proceedings. Bernthal’s physicality and intensity are well-suited to the role, and he delivers a performance that is both memorable and entertaining. The two actors have a palpable chemistry that elevates the film beyond a simple action flick, making their scenes together the highlight of the movie.

Gavin O’Connor directs with a focus on delivering a visceral and entertaining action experience. While the first film had a grounded, almost gritty feel, The Accountant 2 embraces a more comedic approach. O’Connor attempts to balance the film’s humour, action, and story, and while he delivers exciting action sequences, the story struggles to maintain the same level of engagement. There’s an over-reliance on plot that isn’t as compelling as the action or the comedic moments between the leads.

The Accountant 2 is undeniably entertaining. It trades the original’s darker tone for a lighter, more comedic approach, and this shift largely works. The action is plentiful, the leads are charismatic, and the film rarely takes itself too seriously. It’s a crowd-pleasing action spectacle that delivers exactly what it promises: thrills, laughs, and a healthy dose of brotherly bonding.

Fun Fact:

Allison Robertson replaced Alison Wright from The Accountant (2016) as Justine, but Wright still provides the computer-generated voice of the mute character.