The Accountant 2 is the sequel to the 2016 film The Accountant with returning director Gavin O’Connor & writer Bill Dubuque. The film stars Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson, Daniella Pineda, and J.K. Simmons. When an old acquaintance is murdered, Wolff is compelled to solve the case. Realizing more extreme measures are necessary, Wolff recruits his estranged and highly lethal brother, Brax, to help. In partnership with Marybeth Medina, they uncover a deadly conspiracy, becoming targets of a ruthless network of killers who will stop at nothing to keep their secrets behind.

Releasing 9 years after the original, I was hyped for this one. To be honest, I never thought we would see the light of day for a sequel. The idea for a sequel seemed like a pipe dream, even if that one did set up for more stories to tell. I loved the first one, and maybe that has to do with the mystery that was conveyed through its magnificent trailer. I tried to avoid trailers for the sequel, but I was too excited not to. I couldn’t believe how much the trailer gave away with this one. Needless to say, I was left disappointed with this one.

After initially watching it, I was ready to give this a lower score than what I am going to give it now. This does not feel like a proper continuation at all. The film picks up 8 years after the first with brothers Christian & Braxton reconnecting due to Christian needing his brothers help. You’re meaning to tell me after they reconnected at the end of the last one, that moment didn’t matter? I get it. You have to write that in due to how long it took for this one to come out. Personally, it would have been more fitting if the movie started with them working together only to be pulled apart due to something drastic. At least them coming back together would feel more fitting.

Director Gavin O’Connor has stated that the choice to make this film have a lighter tone is intentional. It’s certainly a choice that seems to be appealing to the majority of viewers. The problem is that what came before in the original did not set up the same characters portrayed here. These do not feel like the same characters at all. Affleck does a lot of wacky things that are completely out of character from conducting a study at a speed dating session to dancing at a bar. It feels like Christian is at a different point in his life and you can see him wanting to grow into being a more normal person. Instead, the film focuses on comedy to portray that I personally didn’t find all that funny.

Due to the lighthearted tone, the film can be drastically jarring throughout. There are hints of the original’s tone throughout that I found myself brought back in. I don’t think Cynthia Addai-Robinson is getting her flowers through these movies. She is great. Whenever she on screen is when the film is able to bring you back into how this all started back in 2016. Bernthal is another solid addition, and can be seen as a scene stealer. There’s an incredibly effective moment where he is begging his brother to explain why they aren’t close to which Christian responds that’s just who he is. It’s a moment I was begging for throughout. Unfortunately, the film doesn’t know what to do next and chooses comedy to close the scene out, which just felt out of place.

One of the reasons I loved the original is how the trailer doesn’t reveal much and there are still surprises throughout. I don’t think what I am going to say next is a spoiler since the trailer gave it away. It is truly beyond me why the trailer spoiled J.K. Simmons’ death. Why he even came back is beyond me. Why the film doesn’t just simply make this a revenge story is also beyond me. The way Simmons’ character goes out is abrupt. The film also chooses to make its plot more convoluted than it needs to be, stretching out the film and hurting the pace along with it.

The film has considerably less action than the previous one. Where the first had consistent & short amount of action throughout, this one is just one big set up to an action scene that I actually did find entertaining. O’Connor states the third one will be Rain Man on steroids. If the last action set piece is any indicator, I hope that is the case. This new franchise needs a third and final entry that leans more into the action, because it is directed well here and in the original.

There are ridiculous plot points and revelations that make the film more complicated than it needs to be at times. When the film focuses solely on the dynamic between Affleck & Bernthal is where the film shines best. I think that’s what we were all wanting since the first one. Bernthal can give any movie he is in so much energy. He can just get along with anyone, proving that he is one of the best working actors today. While I do like Affleck here, the amount of dialogue he has made him more comedic than interesting, which is something that worked so well in the first one.

Overall, The Accountant 2 has potential to grow on me, but I am currently mixed on it. The lighter tone wasn’t for me as it didn’t feel fitting, but the action and the dynamic between Affleck & Bernthal works. I’m glad that people are enjoying this one and going out to support it. I just hope the third one leans back into the original’s tone that made me a fan in the first place.

VERDICT: 2.5/5 (Okay)