Too many times sequels are made for all the wrong reasons, often driven by profit rather than a genuine need to continue a great story. But on Saturday, a sequel premiered at South by Southwest that defied expectations.

The Accountant 2 may not have been high on the list of most anticipated sequels, but it delivers in a way few follow-ups do. Not only is it original and fun, but it also surpasses the original by miles, making it one of the best sequels I’ve seen in a long time.

Ben Affleck returns as Christian Wolff, an accountant and an autistic savant whose skills go far beyond numbers and tax returns. Director Gavin O’Connor revisits the character but this time with a richer world, deeper characters, and a much more compelling storyline.

A nine-year gap between a film and its sequel is rare, but in this case, it proves that sometimes, taking the time to carefully craft a follow-up might be the best sequel formula. The film follows Wolff as he evades the law while unravelling a mystery involving a missing child, an unknown assassin, and a murdered agent.

Along the way, he relies on some old tricks and, more importantly, reunites with his brother Braxton, played by the always-memorable Jon Bernthal. It’s the dynamic between Affleck and Bernthal that truly makes this film stand out. Bernthal is always a force on screen, but here, his magnetism, charm, and impeccable comedic timing are at their peak in every scene he’s in.

I didn’t expect The Accountant 2 to be as funny and heart-warming as it was. While it delivers on the intense action, brutal violence, and creative hand-to-hand combat of the original, it also brings surprising depth and emotion.

Director Gavin O’Connor masterfully balances the film’s high-energy action with the chemistry between its two leads. Affleck and Bernthal have a blast on screen, but the story never loses sight of its deeper themes—alienation, brotherhood, and the importance of having someone to rely on.

The film does suffer slightly from a bloated runtime, stretching beyond two hours. When it’s firing on all cylinders, it’s fantastic but at times, it leans too heavily on familiar tricks, like witty dialogue and Wolff’s awkwardness.

That said, films like this are all about expectations. The 2016 original was a movie I watched once and never thought much about again. The Accountant 2, however, far outshines its predecessor in memorability, entertainment, and sheer enjoyment.

REVIEW OVERVIEW
The Accountant 2
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Nathan is one of HeyUGuys' US correspondents and loves movies. You'll find him at Sundance Film Festival on an annual basis watching and reviewing movies before most others.
the-accountant-2-reviewThe Accountant 2 is that rare thing: a sequel that builds and improves on its forebear. With exceptional performances, cracking chemistry and great dialogue, It outshines its predecessor in memorability, entertainment, and sheer enjoyment. A hit!