The Accountant 2

Directed by: Gavin O’Connor
Distributed by: Amazon/MGM

Written by Alexander Reams

68/100

Sequels that take considerable time to materialize often misfire (“Zoolander 2,” “Independence Day: Resurgence”), and when that sequel follows a film you hold dear, your investment in its success becomes even greater. Such was the case with Gavin O’Connor’s follow-up to this writer’s favorite film of his, “The Accountant.” After eight years of anticipation, our favorite mathematician-turned-gun-fu and Pencak Silat master, Christian Wolff, returns—wielding his autistic superpowers for good (and yes, that’s precisely how it’s portrayed).

Gone is the self-seriousness and purposefully gritty aesthetic. In its place, we find glossy digital cinematography and a level of levity that can be attributed solely to Jon Bernthal’s promotion from supporting player to co-lead as Braxton. As the brother of Ben Affleck’s Wolff, Bernthal transforms this sequel into a two-hander that accomplishes what few delayed sequels understand: evolution is necessary, but neither complete reliance on the past nor wholesale reinvention is the answer. O’Connor proves himself more than capable of striking this delicate balance.

Consider the film’s opening, which provides a proper send-off for J.K. Simmons’ Ray King in a sequence that evokes the cold open of “Touch of Evil.” O’Connor methodically builds dread through his blocking, while Simmons conveys the fear King has carried—the recognition of where his path inevitably leads. When the moment arrives, the film achieves precisely what it intends with this cold open/legacy character farewell.

From there, the narrative lays several threads, most of which prove irrelevant. What matters are the two leads on the poster and whether their chemistry and performances sell the film. They do. Bernthal and Affleck are electric on screen, evoking the energy Tarantino referenced when discussing DiCaprio and Pitt in “Once Upon a Time… in Hollywood.” Their rooftop exchange atop an Airstream—featuring lines like “You’re a cat person” and Affleck’s analytical deconstruction of his brother—represents some of the film’s finest moments. Yet these men aren’t stand-up comedians, and this isn’t merely a drama about reunited siblings; these are killers. Braxton’s introduction finds him exiting a job surrounded by 15-20 bodies, while Wolff stands ready to burn the earth for his murdered friend.

With King’s death, Marybeth Medina (Cynthia Addai-Robinson) returns, and while her presence is welcome, she’s unfortunately relegated to a thankless role now that Bernthal occupies the secondary lead position.

The film’s most significant shortcoming lies in its ultra-glossy digital cinematography from the usually reliable Seamus McGarvey. The switch from celluloid to digital results in a loss of the grime and texture that made the first film so memorably tactile. The shift from Panavision cameras to the Alexa 35 yields substantially inferior results. However, the smaller digital cameras do allow McGarvey to embed himself within the action sequences, creating intimate moments punctuated by the Brothers Wolff dispatching numerous adversaries.

The story remains slim—paint-by-numbers, really—but chopped into convoluted chunks centered on characters who ultimately prove inconsequential. All that matters is Affleck and Bernthal, and where their Airstream chariot will carry them on their next adventure. This writer eagerly awaits that journey.

“The Accountant 2” Trailer

You can connect with Alexander and see more of his work on his website: http://alexanderwreams.com/

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