Be warned: If you have not seen The Accountant, please do so before reading this review. It’s impossible to talk about this sequel without spoiling a large twist from the original.
The Accountant was an out-of-nowhere surprise in late 2016, a fun spin on the ‘10s resurgence of the mysterious assassin genre. Its lead character was a forensic accountant being hunted by the government for his ties to international crime syndicates. Suddenly forced into being the protector of an innocent woman caught in a fraud conspiracy, we saw layer after layer peeled back until Christian Wolff (Ben Affleck) is revealed to be a high-functioning autistic, painfully and ruthlessly trained from childhood to withstand his triggers rather than succumb to them. As an adult, he bears military training, pinpoint accuracy, a genius-level ability to analyze numbers and finances, and barely-there social skills.
The title was part and parcel of the 2016 film; nine years later, “The Accountant” is only a name used when former government agent Ray King (J. K. Simmons) is gunned down in the prologue of The Accountant² (no joke, it’s squared superscripted in two out of the three instances the title appears onscreen). Returning are director Gavin O’Connor, writer Bill Dubuque, and some of the main cast and behind-the-camera crew from the original, picking up eight years (as the film tells us) after we last saw Christian driving off into the unknown with his Airstream trailer. However, what doesn’t return is the straight-ahead tone and path the first film set us on; here, we’re plied with more broad humor and more of a convoluted plot, both attempting to maintain the audience’s intrigue and interest.
Does it work? Largely so. The Accountant² gives us more of the square peg Christian trying to fit in a round hole, inspired by the events of The Accountant to explore humanity at large. However, instead of seeing him in his role as an accountant, we see him use his skills to game a speed dating site and meetup, which nets him disastrous – yet funny – results, especially when interrogated by the speed dating organizers. O’Connor sticks this scene right up front to let us know what’s coming in Christian’s world, solidifying Dubuque’s themes of connection.
It’s all right there, from Christian’s endeavors to uncover why Ray was killed after writing the words “FIND THE ACCOUNTANT” on his forearm to having his brother Braxton (Jon Bernthal) re-enter his life after teasing a potential reunion at the end of the last film. It’s also especially important for understanding the plot of the film, which concerns a victim of human trafficking and another mysterious killer, Anaïs (Daniella Pineda), who may have been the reason Ray was shot. Where the conspiracy was thickly laid in the first film, The Accountant² serves us no such main course; we’re given just enough to hint at why Anaïs figures so largely into the plot, and we’re shown the brutal factors of why she is what she is, but the script makes this somewhat secondary.
No, the focus is on Christian and his blossoming appreciation for having broken out of his solitary existence in the first film. Zero mention of his protective charge from the first film (Dana, played by Anna Kendrick) is made here, but her impact is felt more than shown. Christian no longer has a permanent residence; instead, he’s been traveling the country in his Airstream, fully living a nomadic existence but still prodded on by mute handler Justine (played onscreen by Allison Robertson, with original actor Alison Wright providing Justine’s computer voice), who advises him on everything from tactical situations to what to wear on his speed dating venture. He hasn’t shaken his inability to form solid connections with strangers, and his attempts to do so are largely written as punchlines.
Which brings us to how this duo of films differs dynamically in tone. The original was dry, but there was greatness in its dryness; Christian’s autism and lack of understanding social cues often led to his scene partner either shaking their heads in bewilderment or genuinely comprehending his difficulty and reaching back to meet his botched efforts. Here, inherent prejudices stemming from Christian trying to expand his range are met with disappointment and disdain; from the speed dating mishap to an encounter with “rednecks” in a honkytonk bar (you’ll understand the quotation marks when you see this scene), we’re made to laugh his foibles while fully knowing he’s not capable of fully grasping what’s being laid before him.
The only people he seems to be at home with are the aforementioned Braxton and Justine, and the returning Marybeth Medina (Cynthia Addai-Robinson), last seen promoted into the Treasury Department position vacated by Ray at the end of The Accountant. Yet even Braxton and Marybeth still grouse about how Christian interacts with them; Braxton is extremely disappointed that Christian hasn’t met up with him since the last film’s climax, and as a government official, Marybeth can’t be privy to the things Christian says and does. Nor can she be privy to the things Braxton says and does, exemplified humorously in a scene concerning Anaïs’ potential assassination victims.
The Accountant² sometimes seems scattered, unsure of the tone it wishes to strike. Alternately, we’re watching 1) a family reunion film, 2) a murder mystery, 3) a human trafficking drama, or 4) a comedy that relies on a lot of exaggeration. Even Justine’s command center at Harbor Neuroscience and her “staff” of operatives (funded largely by Christian’s monetary contributions) begs a little bit of disbelief. The Accountant² might not bear the serious involvement and stakes of its predecessor, as we never truly feel the danger presented by the little-seen villain until he gives an abhorrent command that kicks the closing firefight off. But somehow, it all works for our entertainment. Gavin O’Connor and Bill Dubuque want us to have a bit more fun with Christian and Braxton; with expectations managed, The Accountant² can be seen as a good companion piece to its predecessor.
