If you follow me and my website, then you already know that Warrior director Gavin O’Connor’s 2016 taut action-thriller The Accountant has made it to my list of all-time favorite films of the genre. I consider this pic one of star Ben Affleck’s best performances and movies and with his highly publicized troubles with his personal life, Affleck continues to not let any of that hinder his movie making. Affleck starred in the original as Christian Wolff, a complex man who just happens to be a very high functionating member of the spectrum who just happens to be a forensic accountant for various mob outlets worldwide. Don’t let that fool you however as Wolff basically uses what he knows and does for the criminal element to help take down some of the worst there is while helping people along the way.

It was a stroke of genius to have writer Bill Dubuque and director Gavin O’Connor to make Affleck’s Wolff autistic as this leads to some of the best moments of the first movie with a great deal of running time transfixed on his quirks and mannerisms which makes him very good at what he does but not so good with the daily normalcy that makes us human. One big problem Wolff has is connecting with others and this is most evident with his relationship with estranged brother Braxton, played with fierce pizzazz by Jon Bernthal, who just happens to be a contract killer. Bernthal’s Braxton or Brax was essentially the antagonist in the original until the switch was flipped with the script and we find out that he is really Wolff’s brother. Their climatic meeting in the bullet brazen finale makes Braxton have a change of heart as he truly wants to reconnect with his brother who is not so insistent due to his condition.
The first pic was the ultimate sleeper hit for me as it combined heart, and a little levity along with taut and sweat inducing suspense with the ultimate in high-octane action for a rousing movie that fired on all cylinders. Affleck and co-star Anna Kendrick, who played the role of which Wolff helps out, were great together and even though Bernthal was in a much smaller role here, he still made his impact on screen as he is essentially one of those types of actors who can elevate any movie he is in. Director Gavin O’Conner is really an underrated filmmaker as his storytelling is unmatched, and he has crafted more than one of my favorite films of all time with the MMA drama Warrior being another grand slam in his filmography. It was just a solid, smaller movie that came out of nowhere and it is well worthy of being in my top action films list of all time.



Unfortunately, The Accountant didn’t exactly break the bank at the cinemas, and we all thought that this was essentially a one and done film but then something weird happened as there were rumblings that the movie would get a sequel in the form of a series and then an actual second feature film. Amazon MGM Studios swooped in and acquired the film and here we are almost a decade later talking about the follow up which brings Affleck, Bernthal and Cynthia Addai-Robinson’s special agent Marybeth Medina all back along with J.K. Simmons who was fantastic in the first film as well. Unfortunately, Simmons is a cameo here as his character of former Treasury Agent turned P.I. Ray King is gunned down by a sniper in the opening frame which sets the plot in motion for the rest of the running time.
I was fortunate enough to see The Accountant 2 with the early Tax Day special screening in Regal Cinema’s 4DX and it was truly an immersive experience that heightened the action and stunts. Think of a ride at Universal Studios but it’s the length of a movie and you got the point. Aside from the bombastic theatrics, director Gavin O’Conner and stars Ben Affleck and Jon Bernthal deliver a vastly superior follow up to 2016’s sleeper hit original that is a rousing and expertly laced character driven thriller with the right amount of heart, suspense and bullet infused heroics.
The plot for the sequel which deals in human trafficking and using head trauma to create the ultimate assassin is a little convoluted and pretty much raises more questions than answers when the final credits roll but it still serves the purpose and that’s getting Affleck and Bernthal back together with way more screentime as they deliver one hell of a brotherly buddy action movie vibe for the required results. The two stars are gold together and they are so good when side by side onscreen that I would love to see them revisit these characters for as many sequels as they would be willing to make. They are that damn good together and you can tell that the chemistry is real off screen as it is on screen. Affleck’s Christian and Bernthal’s Brax are the heart of the franchise, and it is their relationship that keeps the wheels turning ever so smoothly. Bumping up Bernthal to a more major player was the icing on the cake.



Another strength of the sequel is the fact that these two men are cold stoned killers, but the movie succeeds in spades with humanizing both of them and making them relatable to the audience. Christian and Braxton are, without a doubt, the loneliest of the lonely and this leads to a lot of the movie’s lighter and humorous moments which includes a side split inducing sequence where Wolff attempts speed dating the only way a single, autistic man could while Braxton languishes over his attempt at adopting a cute little puppy which had me laughing as Bernthal was sensational in the scene. This all leads the viewer to realize that what is missing from each of theirs’s existence is each other. Braxton is also a master at pushing all of Wolff’s buttons and playing with his quirks and thinking which allows the sequel to be a little lighter than its predecessor and it’s these scenes that really shine for the actors.
Christian also has a small army of fellow autistic savant helpers who are way too good at their job to the pint that it is scary. This plot device might seem a little farfetched and out there, but it does heighten the world that Christian comes from and does show off a certain comradery between people with this condition.
Aside from Danielle Pineda who plays a mysterious assassin who crosses paths with the brothers and is involved with the inevitable plot of the film, The Accountant 2 does suffer from the lack of any memorable baddie to take on Wolff and Brax. Most of the sequel’s villains are forgettable and faceless adversaries that are just there to get shredded by the automatic weapons fire of our two heroes throughout and in the climax. This is all forgivable, of course, as Affleck and Bernthal are here to save the day and create a universe that we will want to see again in the future.
One thing I will stress is that just like the freshman film, the sophomore effort isn’t a full-blown action extravaganza so if you’re expecting a horde of set pieces, you will surely be disappointed. This is a character driven effort once again (which I suspected and was totally on board for) that is peppered throughout by brutal and unflinching beats of action throughout until the last 30 minutes which is essentially action nirvana. The opening salvo does contain a swift and savage bathroom altercation between J.K. Simmons and men sent to kill him, and we also get a few hand-to-hand sequences including a satisfying scrap between Cynthia Addai-Robinson and Daniell Pineda which is no holds barred and worthy. Aside from a rather barbaric interrogation of a goon by Wolff, that’s pretty much it as characters and plot are in the forefront but do not fret as the finale is exactly what the doctor ordered.
In the film’s bombastic finale, Wolff and Brax finally go tactical and execute an award worthy assault on a camp in Juarez, Mexico that is essentially Butch and Sundance with modern day heavy firepower. It’s simply put action nirvana to see Batman and The Punisher run a gauntlet of human traffickers while carving them up and making them look inferior. This is the bullet brazen, blood drenched icing on the cake as our two protagonists fill the screen with tactically efficient action design and bravado as bullets shred enemy combatants like Swiss Cheese with practical stunt work, explosions muzzle fire and violent glee. This is similar to the climax of the first film, but this time O’Conner ramps up everything and channels Heat and any other old school shoot ’em up with crowd pleasing results. Affleck and Bernthal look sensational with the tactical choreography and Bernthal get a chance to shine with some killer CQB hand to hand carnage that is well staged and incredibly satisfying. In short, yes…yes, this finale does check all the boxes and it rewards action faithful to the extreme. You will certainly rewind and watch multiple times and that is the biggest compliment I can give the ending.


It’s very important to note that the action design here is more stripped down and realistic with its maneuvers and execution. These days, we are saturated with the sleek and glossy flash of 87Eleven infused action (which is great) but sometimes it is wonderful to see the adrenaline played to a more believable level. There’s no real flash to be had but just savage and unforgiving and I have been waiting for a flick like this with the type of action it delivers. This is old school vibes in every way, and you can tell that the actors and stunt performers put the work in to make it look the most authentic it could without being actually real.
Overall, The Account 2 is in a league like Aliens. It is a sequel that is bigger, badder and more satisfying than the beloved original. Ben Affleck and Jon Bernthal are buddy action movie gold delivering fantastic performances and chemistry like no other. The supporting cast including returning cast members J.K. Simmons and Cynthia Addai-Robinson also shine when given the chance and newcomer Danielle Pineda gives a haunting and low-key performance as a mysterious assassin who is more than she seems. The action does take a back seat once again like the first film but the character driven plot, although a little convoluted and ambiguous, drives the film to its slam bang climax of glorious tactical action and mayhem. This sequel proves that Affleck and Bernthal have a solid gold hit franchise on their hands and it would be criminal not to see them together again on the big screen in more installments.
