'The Accountant 2' SXSW review: Affleck and Bernthal elevate convoluted sequel

Courtesy of Prime Video/SXSW

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If you’re going to make a sequel to “The Accountant,” a modest sleeper hit from 2016 that garnered a small following through the years, the best-case scenario is to find humor in the situations the returning characters find themselves in and let Ben Affleck and Jon Bernthal carry the movie for nearly two hours. That’s exactly what director Gavin O’Connor and writer Bill Dubuque have done with “The Accountant 2,” a film that’s so tonally different from its predecessor you can hardly compare the two.

The first film, which saw Ben Affleck play autistic mathematical genius Christian Wolff—whose origin story involved a sadistic father turning him into a ruthless killing machine—was a serious action thriller that punched first and asked questions later. The film tried to use Wolff’s accounting skills and autism as a superpower, but it never quite lived up to its potential because of the absurdity surrounding it.

In “The Accountant 2,” however, you might feel like you’re watching a mashup of “48 Hours” and “Rush Hour,” thanks to the rapid-fire jokes and cheeky banter between Affleck and Bernthal (who plays Wolff’s brother). Their dynamic makes up most of the runtime, and while the action takes a backseat, the filmmakers still manage to throw in a condensed, nonsensical shoot-'em-up before the credits roll.

The plot is, of course, convoluted and silly—the kind of film that would have a sold-out SXSW crowd cheering and hollering at every turn. To its credit, “The Accountant 2” avoids being a rehash of fan service and embraces the ridiculousness of its premise. From child trafficking to cartel mob bosses and assassins, the film goes all in, and it’s better for it. But the movie does lag whenever Affleck and Bernthal aren’t on screen busting each other's chops.

What Christian has been up to for the last eight years is anyone’s guess, but he’s pulled back into the game by old ally Marybeth Medina (Cynthia Addai-Robinson), who’s still running the Treasury Department’s financial crime unit. When someone close to them is murdered, they’re dragged into a convoluted rabbit hole involving a missing autistic child, a relentless killer named Anis (Danielle Pineda), a major crime syndicate, speed dating, and—yes—line dancing.

At a certain point, trying to follow the plot becomes a futile exercise. The movie stops caring about logic, and you’ll find yourself doing the same. But that shift allows for Christian’s hitman brother Braxton (Bernthal) to step in, and that’s where things really start cooking. Thank God for Jon Bernthal, whose comedic timing and chaotic energy inject the film with the kind of charm it desperately needs. Without him, the movie would likely collapse under its own outlandish tendencies.

One of the smartest decisions in “The Accountant 2” is to lighten the mood and poke fun at Christian’s social awkwardness. There’s one standout scene where Christian attempts to impress women with his line-dancing skills or speed-dating prowess, and it’s pure comedic gold. These moments make “The Accountant 2” feel like a completely different film from its predecessor. If you found the original maddening (guilty as charged), you’ll likely enjoy this one a lot more.

Ultimately, “The Accountant 2” is just as unnecessary as any sequel to a film that didn’t even crack $100 million at the domestic box office. But thanks to its pacing, structure, and the undeniable chemistry between Affleck and Bernthal, it manages to be a surprisingly entertaining follow-up. When the film needs to throw punches or hurl bullets in a chaotic battle, it delivers. If “The Accountant 3” happens—and the final scene suggests it very well could—then the studio better pay Bernthal and Affleck whatever they need to keep this dynamic duo around. Otherwise, stick a fork in it.

Grade: B- 

THE ACCOUNTANT 2 premiered at the SXSW film festival. Amazon MGM Studios will release the film in theaters on April 25th.