The Accountant 2 is a direct sequel to Gavin O’Connor’s 2016 action movie, but it is noticeably different in its execution as it pulls from one of the best parts of the first film. The original The Accountant is a more serious, methodical thriller that includes a few moments of action. The majority comes at the conclusion as Affleck’s protagonist and his brother, Braxon (played by Jon Bernthal), have an unexpected reunion. After only teasing audiences with Christian and Braxton’s interactions, The Accountant 2 fully leans into this dynamic.

It’s safe to say that the sequel is better off for diving deeper into Christian and Braxton’s relationship. The Accountant 2‘s Rotten Tomatoes scores are significantly higher than the original film, sitting at 76% compared to 53% for the original, and Affleck and Berthal’s chemistry is a major reason why. They lead The Accountant 2‘s cast with ease as the deeply personal emotions and often hilarious situations that come from the brotherly pairing. Just how well the sequel works with this buddy genre format should not be too surprising, either, after the first film.

Ben Affleck & Jon Bernthal Were Only Together For 5 Minutes In The Accountant, But Their Great Dynamic Was Evident

The Two Actors Are The Best Part Of This Franchise

The question of whether The Accountant 2 is better than the original ultimately comes down to personal preference, but the sequel comes with the built-in advantage of being able to utilize the chemistry between Ben Affleck and Jon Bernthal to its full effect. The pair were mostly separate during the first film and only really had one 5-minute scene together.

Right at the end of the first movie, when Braxton and Christian realize they’ve been chasing each other, they have a very touching conversation in which Bernthal’s anti-hero argues with his brother for not staying in contact as adults. It’s an emotional reunion that pushes home the film’s key theme of Christian’s neurodivergence and its effect on his personal relationships. The lack of earlier scenes together was necessary to facilitate the twist reveal that they’re actually brothers. The Accountant 2 finally gives them the screen time they need to solidify themselves as a compelling sibling duo.

From this moment in The Accountant‘s ending alone, it was clear that Bernthal and Affleck were the key to unlocking the potential of this action franchise. The stunts and fight choreography are impressive, but the reason audiences lost themselves so thoroughly in Gavin O’Connor’s movie is because of the character work. In the original, it was the endearing dynamic between Christian Wolff and Anna Kendrick’s character Dana – in the sequel, it’s between Christian and his brother.

The Accountant 2 Fully Embraces Affleck & Bernthal’s Chemistry, And It’s Better For It

The Film Is Transformed Into A Funny Buddy-Cop Adventure

Thankfully, The Accountant 2 really takes advantage of this fraternal chemistry between Affleck and Bernthal, transforming the story into a buddy-cop style film with plenty of funny moments that weren’t possible in the original. From Christian’s dancing scene in the dive bar to their interaction with the Sєx workers in the motel, there are some genuinely hilarious moments in The Accountant 2 that are only made possible thanks to these two actors.

Alongside the comedy, Affleck and Bernthal’s on-screen chemistry gives The Accountant 2 a real emotional core that audiences can latch on to, where the original movie could sometimes be a little clinical and impersonal. This really comes to a head in The Accountant 2’s final scene, when Christian asks Braxton to go hiking with him. Concluding the film on this note is such a touching way to wrap up the story, proving that all along, it was a family drama above all else.