Hordes of horror films line up for Halloween and arrive annually in December, but there is slightly less competition around the paper-pushing rite of Tax Day.
Yet on the heels of tax season, here is 鈥淭he Accountant 2,鈥� Gavin O鈥機onnor鈥檚 sequel to the 2016 film that did not, exactly, leave audiences clamoring for another. But in a movie world where anything successful immediately gets a second one, 鈥淭he Accountant 2鈥� has the benefit of not having much to live up to. Just balancing the books a little would count as a win for 鈥淭he Accountant 2.鈥�
And by O鈥機onnor鈥檚 film, an untidy thriller about a fastidious CPA ( ) whose powers of deduction are enhanced by his autism, just succeeds at punching up the numbers for 鈥淭he Accountant鈥� in this belated follow-up.
It鈥檚 a role that was always an odd fit for Affleck. In a way, that鈥檚 the intention. Affleck鈥檚 Christian Wolff is a monotone bean counter who used to help criminal organizations launder money and clean their books. Now, he鈥檚 a combination of stickler and vigilante whose insight into tax filings and other paper trails helps him hunt down any clue. The best scene in 鈥淭he Accountant 2鈥� might be when he exposes a human trafficking scheme at a pizza company by rapidly calculating a dubious gap of underreported pizza box expenses. (There, if ever, is a reason to keep your receipts.)
Affleck, of course, has always been a more garrulous, charismatic screen presence. The role of savant wasn鈥檛 for him; it was for his 鈥淕ood Will Hunting鈥� co-star, Matt Damon. Here, though, he鈥檚 an emotionless android who speaks in clipped sentences and avoids eye contact. And while the 鈥淩ain Man鈥� shtick of 鈥淭he Accountant鈥� always feels forced, you can tell Affleck is enjoying himself.
In 鈥淭he Accountant 2,鈥� that鈥檚 most true when he鈥檚 paired up with Jon Bernthal. He plays Wolff鈥檚 more outgoing and freewheeling brother, Braxton, who has a knack for bloody mayhem but harbors hurt feelings from his brother鈥檚 distance in recent years. The two make a fine action duo of opposites. The problem? It takes a long time in Bill Dubuque鈥檚 unhurried and disordered script to get to them.
The movie begins with a set piece of misdirection that adds to the muddled nature of the first act. Retired FBI financial crimes boss Raymond King (J.K. Simmons) is meeting someone at a restaurant who might help in his search for a family of Central American refugees. It鈥檚 a hit job, though, with snipers in position, and a separate, mysterious assassin (Daniella Pineda) lurking about. The scene ends with King鈥檚 body taken out with a message he鈥檚 written on his forearm: 鈥淔ind the accountant.鈥�
Marybeth Medina (Cynthia Addai-Robinson), King鈥檚 former protege and financial crimes deputy, takes up the case. She knows enough about Wolff to know how to summon him 鈥� not with a Bat signal, exactly, but by phoning a neurological research center in New England and leaving a message with a receptionist.
Wolff is living contentedly out of an Airstream RV, with an office back at the research center full of young autistic computer hackers. The scenes here are clunky and don鈥檛 always move the story along 鈥� there鈥檚 an aimless but moderately funny one of Wolff speed dating. But once Braxton shows up 鈥� another awkward and labored character introduction, by way of a 鈥淲izard of Oz鈥� surrounded by dead bodies 鈥� 鈥淭he Accountant 2鈥� clicks into idiosyncratic place.
What that place 鈥淭he Accountant 2鈥� occupies probably wouldn鈥檛 stand up to scrutiny, let alone an audit. For a movie about a detail obsessive, it's curiously messy. But 鈥� and this might matter more 鈥� the film has a reasonably firm sense of just how serious and how knowingly silly a movie about an uber-talented accountant ought to be.
There is also just a wisp of real-life relevancy. By centering an accountant thriller on the fate of a migrant family, 鈥淭he Accountant 2鈥� might even be said to be timely. The Trump administration is in the midst of , some of whom, , have resigned in part over a decision to use IRS data to help deport undocumented immigrants. For departing IRS workers, 鈥淭he Accountant 2鈥� might just be the most cathartic movie of the year.
鈥淭he Accountant 2,鈥� an Amazon MGM Studios release that opens in theaters Thursday, is rated R by the Motion Picture Association for strong violence, and language throughout. Running time: 125 minutes. Two and a half stars out of four.
Jake Coyle, The Associated Press
