I enjoyed The Accountant. It was a perfectly fine vehicle for Ben Affleck, although I could immediately see others would be unhappy with it (considering the autism = superpower aspect of the plot). I didn't think it needed a sequel though. And I don't think I have ever spoken to anyone else who was impatient to see more adventures for the main character.
But here we are.
Things start with Ray King (J. K. Simmons) getting himself into a sticky situation that will lead to Marybeth Medina (Cynthia Addai-Robinson) enlisting the help of Christian Wolff AKA The Accountant (Affleck). The situation requires more than one capable killer though, and Christian reluctantly enlists the help of his brother, Braxton (Jon Bernthal).
Do you remember The Accountant? Think about that carefully. I had already forgotten the specifics. I remembered that Affleck and Anna Kendrick starred in it, I remembered how Affleck's character was defined, and I remembered some deaths. I'd forgotten that Simmons and Addai-Robinson were in it, I'd forgotten that Bernthal made an appearance, and I forgot how The Accountant communicated with a colleague who would help him with jobs/information. A quick refresher helped me get my bearings when this sequel started, although I would say that it's far from essential, especially with the sad absence of Anna Kendrick this time around.
Director Gavin O'Connor returns (still looking to top his best work from the past two decades, the double-whammy of Miracle and Warrior), as does writer Bill Dubuque, but the two men seem comfortable to be a step away from the origin story that had to be part of the first film. There's a sense of fun this time around, and the characters are self-aware enough to keep the whole thing as something you laugh along with, as opposed to laughing at. The slightly twisty plot is really just an excuse to put Affleck and Bernthal in some scenes that can have them bickering before the violence begins, and that's easily enough to make this a superior sequel.
Nobody else feels worthwhile here, be they a goodie or a baddie. It's the Affleck/Bernthal show and both of them do fantastic work, delivering the kind of chemistry and banter that will have most people immediately wanting another adventure for their characters. Addai-Robinson has to be the straight arrow, and she does well enough, Simmons is present just long enough to kick things off, and there are supporting turns from Allison Robertson, Robert Morgan, Grant Harvey, Andrew Howard, and, best of all, a kickass Daniella Pineda.
There's nothing spectacular here, nothing to make it feel like essential viewing, but it's all done well enough to make it worth your time. There's a third act that feels not too far removed from the finale of some special The A-Team episode, which I view as a good thing (others may not), an amusing capper to things, and the sense that there IS potential for this to lead to something else even better. Nobody felt as if The Accountant needed a sequel, but a lot of people will be wanting to see another instalment after enjoying this.
7/10
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