Nine years ago, Ben Affleck played an assassin with a code. He seemed to just be good at certain tasks, and funneled the money he got into good causes. Affleck also had to try and work a realistic representation of Autism Spectrum disorder into his character. Audiences responded, and continued to respond as the film found footing on home video and streaming. Nine years later, which isn’t long enough to be a legacy sequel, but is too long to make anyone believe a sequel was always planned, we get The Accountant 2. But is this sequel a bit more Folie Aux Deux than The Godfather Part II?

The film opens on JK Simmons’s now retired agent talking to a mysterious woman about someone he’s been trying to track down, but it becomes clear he’s in too deep, and assassins have been sent to kill him. Just in case, he writes a message on his arm for someone to find, hopefully pointing them in the right direction.

After JK Simmons “exits the franchise’, his old partner realizes the message is to call Christian (Affleck), to try and solve this mystery. Christian now openly works with his brother (Jon Bernthal), and even Justine has more screentime. Gone, however, is Anna Kendrick, who was in the first film, but has no purpose or reason to be in this film.

The dynamic is different. Christian talks a lot more in this film. he even goes speed dating, which feels like something he wouldn’t have done in the first film. this is just an odd sequel, because it feels like Amazon/MGM just demanded it, and threw money at it, but no one actually cared to make it, or knew what it should be about. Ultimately, we do see a bad guy who is deep into human trafficking, a plot point used to death, and we even figure out who that mysterious woman was and if she’s friend or foe. But, the original was steeped in the unknown. Simmons recounted Affleck’s Accountant like he was the thing of legend. We saw this mystery evolve, with flashbacks to his childhood, leading to an impactful twist at the end. this film can’t replicate any of that. what it could have done was to go bigger, but the villain is so basic, he feels like he’s been in every movie you’ve seen.

Never underestimate a terrific villain. I remember the best ones, from Javier Bardem in Skyfall, to Jeffrey Dean Morgan in The Walking Dead universe. A strong villain brings out the best in your hero, and can push them to the brink. this is something we learned watching Hannibal lector steal The Silence Of The Lambs, despite minimal screentime. he didn’t need it because Anthony Hopkins used every second of screentime perfectly. I should look up the villains. i should tell you who played them. that’s what critics do, but also not really. I don’t have to tell you someone is playing a forgettable role to tell you I forgot it already and didn’t even care.

That isn’t to say this film is a total wash. There are some solid action sequences. Ever since JK Simmons got jacked, he’s been looking to kick some ass, and his opening sequence was a strong opening scene for this film. Now that we know who Jon Bernthal is playing, he’s given a lot more to do, and a lot of latitude. And, he never wastes it. bernthal is the most interesting character now, and the way he plays off Affleck is what makes this film work on some small level. one of my favorite scenes was just the simplicity of these two grown men, and brothers, sharing a bed. you can imagine how many times as kids they did this, and it is just such a specific thing only this sequel could pull off.

but, much like Ethan Hunt fighting AI to close out his mission Impossible franchise, watching Affleck do his version of Sound Of Freedom isn’t nearly as fun as you would think. this plot feels like we’ve been here before, and the changes to Christian don’t feel earned, they just feel like Affleck asked for more dialogue. this is certainly an inferior sequel, and I’m not looking forward to a third.

media Access Group did an excellent job on the audio description here, and the action sequences are well done. I think that, plus Bernthal, and some fun action sequences is why I’d be willing to slowly raise my thumb for this one, and give you a half hearted recommend. chunks of this work, but the first film worked from start to finish.

Rotten: Final Grade: 5.9/10