THE ACCOUNTANT 2 Reviewed by GREG KING
Director: Gavin O’Connor
Stars: Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson, Allison Robertson, Alison Wright, J K Simmons, Robert Morgan, Daniella Pineda.

In 2016 Ben Affleck introduced us to the character of Christian Wolff, an autistic accountant with a sideline as a lethal hitman in the film The Accountant. It wasn’t a great film and it didn’t really need a sequel. But nine years later here it is with the simply titled The Accountant 2, which is, surprisingly, more entertaining and enjoyable than its predecessor. In this belated and largely unnecessary sequel Wolff teams up with his estranged brother Braxton (Jon Bernthal, reprising his role from the original) to investigate a cold case.
The action kicks off when Ray King (J K Simmons, briefly reprising his role from the first film), the semi-retired head of the Treasury Department’s Financial Crimes Enforcement Network agency is killed during a shootout. He was involved in a cold case, trying to locate a Mexican family that disappeared a few years earlier. The case involved a child trafficking ring with ties to a Mexican cartel. His deputy Marybeth Medina (Cynthia Addai Robinson, from tv series Arrow, etc) takes control of the investigation into King’s murder. He leaves her a cryptic clue written on his arm, urging her to “find the accountant.” Marybeth eventually makes contact with Christian. Realising that they are up against a powerful and dangerous enemy Christian contacts Braxton, who is on assignment in Germany. He hasn’t spoken with Braxton in eight years, but his brother returns to the States to help Christian.
Wolff lives in his Airstream mobile home, which is equipped with an arsenal of heavy weaponry. Christian also makes use of the neurodivergent kids at the Harbor Neuroscience Institute who use their computer skills to track down information and hack into networks to provide him with technical support. Their activities are overseen by Justine (Allison Robertson, replacing Alison Wright in the role).
Although sympathetic to Christian, Marybeth is a little put off by Christian’s rather effective but illegal methods. The situation is complicated by the presence of Anais (Daniella Pineda, from the Cowboy Bebop tv series, etc), a lethally efficient hitwoman who suffers from Acquired Savant Syndrome, the aftereffects of serious head trauma caused by a serious accident she suffered eight years earlier.
Returning writer Bill Dubuque and director Gavin O’Connor inject more humour into the material this time around, turning the film into another variation on the familiar buddy comedy action movie that was popular in the 80s and 90s. The easy-going banter between Christian and Braxton provides plenty of laughs. The film also takes its time to establish the prickly relationship between the two and also delves into their different personalities.
Bernthal enjoys himself immensely here and brings a more playful and loquacious tone to his character which creates a vivid contrast with Affleck’s character. He and Affleck establish a great chemistry and rapport, and several scenes sketch out their strained relationship. Affleck seems comfortable with his role here. He offers up a positive depiction of someone on the spectrum and what they can achieve, and in such he is like a more lethal version of Dustin Hoffman’s character in the Oscar winning Rain Man.
But during the mission with Braxton Wolff begins to learn some human interaction and social cues, such as in the wonderful scene in which he quickly learns to line dance in a bar. There is also a funny scene set during a speed dating encounter which provides more insight into his unique personality and idiosyncratic nature.
The plot is a little complex, with a couple of subplots running throughout the film. However, O’Connor handles the gritty action scenes in robust style. The film has been crisply shot by regular cinematographer Seamus McGarvey.
The cinema could do with more such positive depictions and representations of neurodivergent people, especially in the light of the recent obscene comments made by RFK jr, the US Secretary of Health.
★★★☆