The Accountant 2

More concerned with cracking skulls than crunching numbers, The Accountant 2 is an unnecessary sequel that doesn’t quite add up.

Part of the fun of the original film was learning the back story and amusing peculiarities of the title character — a brilliant yet socially awkward CPA on the spectrum who becomes a neurodivergent action hero — making this follow-up naturally seem more familiar than fresh.

This latest installment shares the penchant for outrageous and convoluted plotting that bankrupted its predecessor. But at least it doesn’t take itself too seriously, leaning into the comedy as much as the action.

The result is a slick and stylish globetrotting espionage thriller reliant upon your willingness to suspend logical scrutiny and roll with the far-fetched contrivances. That seems like a dicey equation.

The story opens with the killing of Ray King (J.K. Simmons), the former government official, now a private detective, who previously became a reluctant ally of accountant-turned-assassin Christian Wolff (Ben Affleck).

The incident lures Christian out of seclusion and prompts him to investigate using his unique combination of brains and brawn, in conjunction with the new U.S. treasury boss (Cynthia Addai-Robinson).

Realizing the scope of the conspiracy, Christian reaches out to his estranged brother, Braxton (Jon Bernthal), whose methods for dealing with bad guys don’t always mesh with his own.

Nevertheless, together they are forced to navigate a maze of shifting loyalties, cloudy motives, and bureaucratic red tape to find the truth and avenge the murder.

Affleck builds sympathy with another nicely modulated performance, and his chemistry with Bernthal (King Richard) gives the film a compelling emotional anchor for a story focused more on the tenuous sibling bond.

The workmanlike film from returning director Gavin O’Connor (The Way Back) and screenwriter Bill Dubuque (“Ozark”) suffers from clunky expository dialogue as it strains to tie the two chapters together while simultaneously shifting to a more lighthearted tone.

For example, there are sequences involving Christian stumbling through a speed dating night with some perplexed mismatches, and another where he line-dances solely for the purpose of feel-good comic relief.

That’s fine, but as it settles into a more routine procedural framework, transitioning into a formulaic action saga in the process, The Accountant 2 can’t significantly sustain its tension or enhance the stakes. Perhaps it needed an audit.

Rated R, 124 minutes.