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The taxing sequel ‘The Accountant 2’ balances the books, not the tone

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In contrast to the 2016 original film “The Accountant,” which was an enjoyable action-thriller featuring Ben Affleck as Christian Wolff, a unique character with number-crunching skills and a dual role as an auditor and assassin, its sequel, titled “The Accountant 2,” seems to have lost the charm that made the original stand out. Unlike the first film, which was smartly entertaining rather than mindless or downright dull, this sequel fails to capture the excitement of Chris’ endeavors to dismantle a human trafficking ring, making it less engaging than watching him discuss taxation matters.

In their new work, directors Gavin O’Connor and Bill Dubuque assume that viewers will recall the background details. Here’s a quick recap if you need it: The protagonist, Chris, is a gifted mathematician who has trouble grasping empathy. (It’s worth noting that he doesn’t label himself on the autism spectrum; instead, he simply says, “I’m just Chris.”) As a child, his stern military father rejected his unusual behavior and even physically punished him for it, instilling in Chris the need to compete and fight for his place in life. Consequently, adult Chris is a wandering outcast, proficient in both marksmanship and solving complex mathematical problems.

Remarkable, indeed! The initial script was finely tuned with a hint of humor and romance subtly woven in. It also featured a clever side role for Jon Bernthal as Chris’ estranged younger brother Braxton, another mercenary who felt his desires often came second to his sibling’s special needs.

This time around, Bernthal’s role is expanded and his character has been transformed into a humorous companion, complete with eccentric quirks. On the other hand, Braxton is overloaded with emotion – he’s sensitive, insecure, and prone to outbursts, often getting lost in his own emotional turmoil during his killing sprees while chatting up a stunned captive about his sibling. While I understand the intention behind developing his character, the humor seems forced from the start, especially an overly lengthy segment where Braxton complains excessively about his eagerness to adopt a corgi. Even Chris finds this unusual, labeling Braxton as more of a cat person.

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O’Connor hinted that he views this series as a three-part series; the third installment will reportedly be a humorous buddy film, which he refers to as “a supercharged version of ‘Rain Man.'” I can’t help but wish that movie had been made sooner. The comedic sequences are the ones he seems most passionate about, and they also happen to be the best ones.

This time around, everything’s amplified and unremarkable, lacking the required dose of complexity (and there seems to be a shortage of mathematical problems). Chris, who once had a grim, distinctive habit of executing foes with a headshot, now ends battles with a burst of gunfire. His character has been turned into a typical, lightsaber-wielding geek, sporting an assortment of eccentric T-shirts, one of which reads “Awesome Sauce”.

As a cinema enthusiast, I’d rephrase that as follows: In the film, my favorite ongoing gag revolves around Chris’s quest for romance. The movie kicks off with him at a speed-dating event, where, in an amazing montage, he fails to charm a line of fresh, single ladies who wilt when this chiseled heartthrob appears aloof and rude. He even tells one lady, “This body will be a corpse someday.” The second hilarious rom-com scene unfolds at a honky-tonk bar, but, like the opening, it doesn’t advance the storyline.

I’d gladly watch “The Accountant 2” twice more on an airplane if it had a dozen additional scenes like these. Unfortunately, it appears that Chris is required to fire off more than just romantic bullets. The film seems hesitant in its intense dramatic moments, as Bryce Dessner’s score struggles to find balance between light-hearted blues and heavy, overcompensating strings.

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Among all the potential subplots, it’s challenging to imagine one more unfavorable than Chris and Braxton’s quest to locate a missing Salvadoran family. Chris finds a strong connection with Alberto, the son (portrayed by Yael Ocasio), in his distant gaze, seeing himself reflected. As for the antagonists, we meet Burke (Robert Morgan) and Cobb (Grant Harvey), who function as slave traders, although their backgrounds remain largely unknown beyond Cobb’s distinctive loud plaid trousers and gravelly voice. Additionally, there is a mysterious blonde female assassin (Daniella Pineda), whose character undergoes quite the transformation in appearance, as hinted by her noticeable cosmetic makeover.

The film “The Accountant 2” isn’t to blame for being released at a time when Americans are urged to focus on the plight of vulnerable immigrants, especially those at risk of kidnapping and abuse. However, it raises concerns that the movie subtly promotes Pizzagate conspiracy theories while marginalizing its victims as silent, stereotypical characters. Unfortunately, most of the Latino characters in the film have minimal dialogue, with their lines limited to basic Spanish phrases like “Stupid!” or “Let’s go!”.

Introducing another dose of reality check, the sequel introduces Marybeth (Cynthia Addai-Robinson), a character known for her strict adherence to rules, serving as the Director of the U.S. Treasury Department’s Financial Crimes Enforcement Network. She often finds herself cautioning the Wolff brothers during their rescue operation, emphasizing that law enforcement cannot engage in activities like kidnapping and detainment. The movie seems uncertain about her role, as her significant scenes are an unlikely fight sequence and her joy over discovering a comfortable office chair.

To put it simply, I’m all for the lighter side of crime in this franchise. If you compare my admiration for the original film to the modest humor in this installment, it’s sufficient to pique my curiosity about “The Accountant 3.” Here’s hoping that sequel doesn’t get any more serious than “Who Tried to Hack the Accountant’s Cryptocurrency!” A nod to the great Carl Friedrich Gauss, may he rest in peace.

In this scene, it’s almost comical how Chris supports an institution for exceptionally talented neurodiverse kids who can breach any camera, computer, or streetlight system. It seems like the movie is trying to present these children as a semi-realistic group of mutants akin to the X-Men, yet they lack dialogue and distinct personalities, making them resemble the orphans in “Oliver Twist.” They appear to work without any compensation, which is disappointing. What a waste.

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2025-04-25 01:31

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