Sequels: a tough thing to pull off, but more than ever they take up a lot of real estate in the cinematic environment. We like to think they exist to further a story and world of the franchise, but more often than not it comes down to money. The box office success of a film is what determines if a sequel is green lit - which is why 'The Accountant 2' is such a fascinating release to me. 'The Accountant' released in 2016. It wasn't a smash hit at the box office, bringing in US$155 million against a budget of US$44 million. On the critical front, it currently holds a 53% on Rotten Tomatoes - so the fact that nine years later we are getting 'The Accountant 2' seems so incredibly odd. The film hasn't had much of an impact; it's not like it has a huge streaming presence or cult following, it just came and went. Now here we are with 'The Accountant 2', so let's break down this odd sequel.

'The Accountant 2' follows Treasury Agent Marybeth Medina (Cynthia Addai-Robinson, 'Star Trek: Into Darkness', Amazon Prime's 'The Lord of the Rings: The Rings of Power'). When someone close to her is killed, with note left saying "Find the Accountant", it leads her to Christian Wolff (Ben Affleck, 'Air', 'Justice League') to solve the murder. He brings in his brother, Braxton (Jon Bernthal, 'The Many Saints of Newark', 'King Richard') - but as they piece the puzzle together, it leads them to a bigger mystery and in the path of Anaïs (Daniella Pineda, 'Jurassic World: Fallen Kingdom', 'Plane'), a ruthless assassin.
'The Accountant 2' feels like two movies at odds with each other. The script feels like a generic cop murder mystery interrupted by Christian Wolff and Braxton doing side quests. We see Christian go speed dating, line dance and he and his brother have a 20-minute shoot out. Neither film is bad, but they never feel like one complete story. Just making it clearer that this is an odd sequel to exist, you could have either another cop murder mystery film or a buddy film with Affleck and Bernthal, but here neither gets the chance to thrive. It's neither a compelling thriller nor a fun action film, so lacks in both departments.
'The Accountant 2' feels like two movies at odds with each other.
The first film did face some backlash with how it portrayed autism, so the second time around they both do and don't want to address that. For Christian it's toned down, while still being played for laughs at some points and others it being portrayed as a superpower to solving crime. However, the film adds a strange subplot where Christian uses what is shown to us as a Siri-like British voice to help find out information. This is revealed to be a group of kids on the spectrum who, at a school, work together to hack things and find information. It just came across as an odd inclusion; while great to see more representation, it feels odd that this was done and with essentially child labour.
'The Accountant 2' does have fun moments, especially when Affleck and Bernthal are allowed to riff off each other, but it just doesn't know which direction it wants to go. It's a weird sequel at odds with itself but a fine, forgettable trip to the cinema.