The Accountant 2 – A Review

The theatrical window for many films is diminishing significantly. The Accountant 2 debuted in theaters on April 25th, and by June 5th,it was available on Amazon Prime. The Accountant 2, stylized as The Accountant²,is a sequel to the 2016 film that featured Ben Affleck, Anna Kendrick, J.K. Simmons, Cynthia Addai-Robinson, and Jon Bernthal. Affleck, Simmons, Addai-Robinson, and Bernthal reprise their roles in the sequel that reunites them with director Gavin O’Connor and screenwriter Bill Dubuque. Returning as well is Alison Wright, but only as the voice of Justine; the physical portrayal has been taken over by Allison Robertson. In the original film, Justine does not appear until the end, maintaining the role of the “woman in the chair” (the character who provides the others with information) as a mystery until the final moments. In this film, the role played by Robertson is expanded, and Harbor Neuroscience resembles Xavier’s School for Gifted Youngsters, with all the kids assisting her in hacking to gather the information that Christian (played by Affleck) needs. My understanding is that Robertson and the other actors portraying the kids in these scenes are on the spectrum, and both the recasting and the expanded role stem from a deeper understanding of neurodiverse individuals over the past decade (likely influenced by feedback received on the first film).

Simmons’ Ray King is not long in the film, it is his murder, his last message, and a crazy crime board that has Addai-Robinson’s Agent Medina calling Harbor Neuroscience to get in touch with Christian. Christian, whom we’ll discover, despite telling his brother Brax (played by Bernthal) he’d contact him at the end of the last film, had not – until he brings him in to help on this case.

While the first film centered on Christian’s desire for connection, and it was emphasized in the moments with Kendrick’s Dana Cummings, this film centers on healing the fractured bonds of their brotherly relationship. Early in the film, before you have all the information, their personal journey pairs on the surface level with their desire to reunite a fractured family. However, as more of the pieces of the case become clear, it resonates deeper with both what they are going through and their past.

The expanded role of Justine and Harbor Neuroscience is one of the most interesting additions to this world. It opens up many possibilities and complexities. They are training kids to engage in illegal activities, and in the film, we see them doing this in the name of a greater good. However, just because skills can be used for good doesn’t mean they can’t also be misused, as we have seen with Brax. This raises the possibility of training individuals who could work against you in the future. There’s also an element of fun and games involved. In one scene, they remotely hack into a woman’s computer to find a photo, and, to keep her away from it while they search, they activate various devices in her house. While this stresses Agent Medina out—she wants to put a stop to it—this is a game for them. However, it’s not all fun and games. Justine remains protective of her students, and when she realizes there’s a chance they could witness something traumatizing, she shuts down the screens. But with their skills, how long can she protect them? This is what makes this expansion of the world so intriguing for the future of the series. These are the characters I am excited to see more of in the planned third installment.

The Accountant 2 is streaming now on Amazon Prime. 

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