I’m going to start this review by doing what everyone loves to read, the author patting themself on the back. Back in 2016, I found The Accountant to be an enjoyable thriller with a compelling main character that answered the question, “What if Jason Bourne was actually interesting as a character?” I concluded my original review with this observation: “It’s rare that a movie leaves me wanting more, and it’s even more rare when a movie leaves me wanting to watch a weekly variation of Christian Wolff living as whiz kid accountant by day and enforcer of justice by night.” Over the years, The Accountant became one of the most popular streaming movies, a real word-of-mouth sensation that gave it life long after its theatrical release. It was enough that another studio, Amazon MGM, wanted to buy the rights to pay Ben Affleck to produce a sequel that hit theaters and now is available on streaming, thus ready to be the next great movie that dads fall asleep to. It took longer than expected but The Accountant 2 does fulfill my request, showcasing what a regular series could be, for better and worse.

Christian (Affleck) is like Batman if Batman had Autism and did his own taxes. He has a multi-million-dollar foundation that looks for wrongs to right, and this time he’s called back into the action by the sudden death of Ray King (J.K.Simmons), the retired agency head who was tracking the elusive accountant for years. Ray was obsessed with a family lost to human trafficking and hoped to find the missing child. Christian takes up the case and invites his once-again estranged brother Braxton (Jon Bernthal) to help.

The positives from the original Accountant still shine through, namely the entertainment value of Christian as an outsider character trying to fit into the larger world. He’s an unexpected and often funny person but also a man with his own code of justice, and it’s a treat to watch him bomb through a marathon of speed dating one moment and punch guys in the throat the next moment. Affleck is still enjoyably dry as the lead, and the movie is at its best in the moments where Christian and Braxton are butting heads. It takes a longer than it should to reintroduce Braxton and bring him back into Christian’s orbit, but once the brothers are together, the movie coasts on a chummy buddy comedy dynamic that can reliably work no matter the setting. That’s one of the features that led me to apply the movie into a TV adaptation; the characters are what make ordinary encounters that much more entertaining, and TV is the premiere realm for characters. We tune in on a weekly basis because we want to discover what the characters we love will do next. While The Accountant 2 is certainly a few steps behind its predecessor, the core dynamic that made it enjoyable for so many should still prove appealing to those same legions of fans.

The movie also demonstrates some creaky choices and execution that manages to make it feel less like a full and vital sequel and more like an iffy showcase for turning the franchise into that weekly TV series. The central mystery feels lifted from any generic crime procedural about discovering a human trafficking network. The particulars aren’t that interesting or complicated or even that surprising given the general public’s understanding of human trafficking nowadays. I was waiting for this storyline to give us a little insight into the people most affected, the vulnerable families being exploited as they risk everything to search for a better life or more stable employment. I was waiting for something extra that felt like this storyline would be anything more than a ripped-from-the-headlines rescue mission, and it just doesn’t materialize. Much like 2023’s Sound of Freedom, the complex issue of human trafficking gets boiled down to whether or not our characters can save one unfortunate child. Hilariously, during the climax, the movie keeps cross-cutting between the brothers riding to liberate the kids from their imprisonment and an excavator digging a hole intended to be the kids’ mass grave. One inclusion is enough for us to understand the stakes, but the movie keeps cutting back repeatedly, as if anxiously asking, “Oh no, will the bad guys get the grave completely finished in time for the kids to be dumped inside?”

Already it feels like we’re sanding things down in order to fit a formula. Another indication is the relationship between the brothers. Apparently the brothers have not seen nor spoken with one another since the events from the first movie eight years ago. This is odd considering much of that movie’s story was divided with the Braxton character in parallel and finally recognizing his long-lost brother. After all their years apart it feels more likely that they would have stayed in touch or better. By not going that route, the sequel gets redundant reuniting the brothers again, but this time they’ll actually stick it out because they’ve gone line dancing together and killed even more dudes, the two most brotherly-bonding activities possible. It feels like setting up the team for more fun adventures.

Although redundancy is part of what holds back the movie. Take for instance back-to-back introduction scenes for Braxton. Our first scene is him trying to psych himself up, and we may think it’s for a date or to talk to a woman he likes, but it’s actually to ask whether or not he can adopt his selected puppy even earlier. Funny, sure, and gets to his loneliness. The next scene he’s trying to have a conversation with a woman who is clearly not as interested and this perturbs him, and upon him leaving we see the trail of bodies he has left behind in the aftermath of some job. Both of these scenes are accomplishing the same thing: Braxton has difficulty connecting with others and is lonely. Why did we need the first scene when the second conveys the same information plus his formidable nature? Braxton even brings up his desire to get a dog later and Christian considers his brother more a “cat person” because he lacks the stable job and responsibility to care for a canine. This moment could have been the first time the film introduced Braxton’s desire for a pet. We don’t gain much from knowing this already. This may seem slight but it’s indicative of a movie that is filling time (hence the mass grave cutaways). For a movie over two hours, there is a surprising amount of fat that could’ve been reduced for narrative redundancy and pacing.

The most obvious sequel idea for a special-skilled accountant would be to meet his match, and The Accountant 2 does and doesn’t do this (some spoilers to follow in this paragraph). Much of the movie is about locating two people, the child stuck in human trafficking and a mysterious woman (Danielle Pineda) who the bad guys are after. She is linked to the missing child but she’s also a highly-skilled killer who is seeking vengeance of her own. It turns out this woman, who I won’t identify, had a traumatic experience and has now become a savant action superhero. This revelation is meant to explain how an ordinary woman could become this badass killing machine, but it awkwardly feels like a ret-con to try and apply Christian’s condition to anyone under unique circumstances (you too could transform, kids). Except the first Accountant made it abundantly clear that Christian was as skilled and methodical as he is because of being on the Autism spectrum, allowing him a unique dedication and attention to detail. Obviously, Autism is not some shortcut to super powers. If it were, RFK Jr. would actually try and read something relevant about medicine. But it was established that the same skills that Christian uses to be such an exacting accountant are the ones he taps into to become a crushing crusader. As someone who has worked with many on the Autism spectrum, I didn’t see this portrayal as insulting or insensitive, especially since much of the movie is about humanizing people with differences and showing how their capabilities can rise above the preconceived perception of others. It wasn’t saying Christian was like all people with Autism, but this is, again, only my nuer typical perspective. I don’t know if in the ensuing eight years that returning screenwriter Bill Dubuque (Ozark) decided that it was less problematic to have the secret formula be the brain’s response to trauma rather than being on the spectrum. It opens up the movie to other highly-powered super spy assassins, but it also takes away something from the premise.

The actual bad guys are a rather uninspired gathering of goons and shadowy business types. At no point will you feel like our characters are genuinely under threat, and at no point will you remember anything about these villains except for their rote application in the plot. The main trafficker is an evil Boston crime boss (Robert Morgan) that could have been ported over from any other generic crime thriller. His one quirk is that he whistles “Pop Goes the Weasel,” even when he’s murdering migrants in the desert. So there’s that. His main muscle is just… some guy. Literally there is no even cursory attempt to provide any point of characterization for this guy, and he’s supposed to be one of our biggest threats? They could have given this guy, bare minimum, like an eye-patch or an affinity for pop songs, anything. As a result, we have two sets of antagonists, one of which is revealed as an avenging antihero while the others are so disposable to be laughable. At least the first Accountant film gave us a real opponent who, granted, ended up being the younger brother to our main character, but there was a real question what could happen when their paths crossed. Would they use their skills to eliminate the other?

The Accountant 2 might not add up to the same degree of entertainment and thrills that its first outing offered, and there are several missteps and redundancies that take away the edge and uniqueness of that original, but as long as Christian is still determined to help others, I’ll always find this possible franchise worth watching. Now look out for that eventual Amazon TV series to be scheduled right after Reacher.

Nate’s Grade: C+