The Accountant 2 Review: Ben Affleck's Sequel Is Better In Every Way [SXSW]

Let me say right up top that I quite like 2016's "The Accountant." It might have been a here-today, gone-tomorrow action flick for a fair number of viewers, but I have an odd, personal connection to it because it was the very last movie I saw in theaters before leaving my home state of Arizona for a new life in Austin, Texas. I say all of this to make a point that I care about the original movie more than the average enjoyer of action cinema. So, believe me when I tell you that the long-awaited "The Accountant 2" delivers the goods.

Director Gavin O'Connor has reunited with Ben Affleck, who once again headlines the sequel as the mysterious Christian Wolff, an autistic man who happens to also be an assassin with a code. O'Connor and Affleck, despite first tackling the concept nearly a decade ago, didn't skip a beat with this reunion. After seeing the film's world premiere at SXSW, to my eye this is a funnier, more confidently directed, wholly entertaining sequel that is surprisingly not devoid of heart. It improves on its predecessor in every way.

The sequel once again centers on Christian Wolff (Affleck), a man with a talent for solving complex problems. When an old friend is murdered, he leaves behind a cryptic message that unites Wolff with an unexpected ally: U.S. Treasury Deputy Director Marybeth Medina (Cynthia Addai-Robinson). Together, they must work to solve a bizarre and multi-layered case. Wolff, needing help, recruits his estranged brother Brax (Jon Bernthal). They uncover a deadly conspiracy and put themselves in the crosshairs of ruthless killers with secrets to hide.

"The Accountant" was a successful action movie that did well both in theaters and on home video. In the days of old, it's the kind of movie that any studio would have rushed to make a sequel to. In the years since the original came out, though, much has changed. Hollywood suffered a pandemic, streaming has become the dominant force, and moviegoing habits have seemingly been permanently altered.

Industry circumstances shouldn't factor into the review of a major motion picture, but in this case they do. The fact is, a decade ago, a movie like "The Accountant 2" might not feel as peculiarly special as it does right now. It is, frankly, odd that this is happening so many years later, with Amazon stepping up to help make it happen. Why go to all this trouble, so long after the original came out, to make this movie happen? Well, seemingly, because O'Connor, Affleck, and everyone else involved actually wanted to make it, as evidenced by the fact that it's quite good.

It felt like it might have been some desperate cash grab. Some desperate attempt to create a franchise out of a once-successful thing. It isn't. It's an honest to goodness, good sequel. Maybe that shouldn't be so refreshing, yet here we are.

It didn't used to be rare that sequels to successful studio programmers were a thing. A movie for the sake of being a movie is one way to put it. What's kind of amazing about "The Accountant 2" is that it feels like that kind of movie. It also, rather refreshingly, isn't just trying to be the next "John Wick." It's not over-stuffed with endless bullets and headshots. Rather, it's got a mystery to unravel, and characters to investigate. When the action does happen, it feels earned and all the more thrilling. It really works.

O'Connor directs with confidence and like a man having a good time. Similarly, everyone on screen is in on the fun. Affleck, for my money, never gets credit for being as good of an actor as he is. His performance as Christian Wolff couldn't be more different than something like 2020's "The Way Back," another damn fine Gavin O'Connor joint I might add. It would be easy for Affleck to make Christian a joke. Instead, he tries to give the character real depth, and this sequel does a lot to further the character, making him more three-dimensional and sympathetic.

A big part of that has to do with the fact that Bernthal's Brax is not just a supporting character this time. He's a co-lead, and we get to see the relationship between these brothers unfold. There's real emotional weight there, just as much as there's actual fun being had. The chemistry between these two is what makes the sequel sing. It's truly hilarious at times. It's charming at other times. I'm a little embarrassed to admit it made me tear up more than once. I am not joking.

Is it sometimes outlandish? Completely, but since when did movies have to be realistic? Escapism often works very well when we can leave reality behind. What I can say with confidence is that anyone who enjoyed "The Accountant" will undoubtedly enjoy this follow-up. It's rare that sequels outdo what came before, but O'Connor manages to do so here. This is pure popcorn entertainment, executed effectively. Let me put it this way: If they make three more "Accountant" movies, I will watch three more "Accountant" movies. Honestly, I hope they do. 

"The Accountant 2" hits theaters on April 25.

/Film Rating: 8 out of 10