In 2016, a middle-tier action thriller called The Accountant hit the screen, about a man on the autistic spectrum who doubled as an accountant and a hired killer. It was hardly remarkable, and while it wasn’t a box office bomb, it didn’t ignite it either. It does seem strange, however, that it has been given a second outing with The Accountant 2. While no one asked for a sequel, it has managed to realise that the original took itself far too seriously, and this time has upped the humour level, thanks to allowing the main character’s brother a bigger slice of the pie this time.

Treasury chief, Ray King, has been murdered, and his last request was for fellow agent Marybeth Medina to find The Accountant. Christian Wolff has been brought in to use his brilliant mind to find a missing Mexican mother and her son, but this is a case that is going to ned more than just Wolff’s help. He turns to his wayward brother, Braxton, to come on board, and the three unlikely souls try to work together to solve the puzzle and find the missing people.

One thing that works in its favour is the return of most of the cast (minus Anna Kendrick), the original writer Bill Dubuque, and the director Gavin O’Connor. They all know the territory they are working on, and while it wouldn’t be too hard work for new people to take over the project, it does have a sense of continuity about it. It still has moments when character development is more critical than all-out action, but it moves at a pace that isn’t too taxing on the brain. And when the action sequences do arrive, they are well-executed.

The film assumes that those watching it are familiar with the previous outing and jumps right in without providing any exposition about what has happened before. Even Wolff’s character is never explained, so those who haven’t seen film one won’t know how his brain works. If you’re unfamiliar with the original, it’s best to catch up before watching this.

Where it does score highly is in the addition of humour. The original was a film that took itself way too seriously and never gave it a chance to laugh at the ludicrous nature of the story. Writer Dubuque has decided that this time, it should be able to laugh at itself. While the laughs are there, he has written a film that is so heavily plotted that if it had taken a serious turn, it would have been a mess of confusion and contrivances. By giving Wolff’s brother a larger role this time, and having the pair work together, the banter between the two is the star of the film.

As I said earlier, everyone has returned to their roles from the first film. J.K. Simmons makes a far too brief appearance at the beginning, and Cynthia Addai-Robinson returns as the no-longer fresh-faced agent Medina. It is Ben Affleck’s Wolff and Jon Bernthal’s Braxton who hold the film together, and they seem to be having a great time. Whether it’s fighting others or fighting with each other, it’s a partnership that works and saves the film from becoming too predictable and a repeat of past movies. Bernthal, in particular, is the real star in a role that suits his persona well. Even after his stint as The Punisher, this could be the one that makes him a bigger star.

The Accountant 2 is a perfectly fine action thriller, helped by the leads, and those familiar with the first film will have a blast. Like the original, it won’t linger in memory for too long but will raise a smile or two while watching it.

3 out of 5

Director: Gavin O’Connor

Starring: Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson, J.K. Simmons, Allison Robertson, Alison Wright, Daniella Pindea, Robert Morgan, Grant Harvey, Andrew Howard

Written by: (also based on characters created) Bill Dubuque

Running Time: 124 mins

Cert: 15

Release date: 25th April 2025