“I Honestly Didn’t Know If I Pulled It Off”: The Accountant 2’s Ambitious Worldbuilding & Tone Teased By Returning Director

The Accountant 2

director Gavin O’Connor teases the sequel’s tone and the ways in which the new movie expands the franchise’s worldbuilding. Following the success of the first film in 2016, Ben Affleck is now set to return as Christian Wolff in an action-packed follow-up. The Accountant 2‘s story will feature Christian and his brother, Brax (Jon Bernthal), teaming up to uncover a human trafficking conspiracy surrounding the murder of Ray King (J.K. Simmons). As the trailer already teased, the sequel is set to shake up the formula from the original movie.

In a recent interview with ScreenRant to promote The Accountant 2‘s trailer, O’Connor teases the ways in which the sequel moves the franchise in a new direction. The director explains that having Christian and Brax working together this time had a significant impact on the movie’s tone, and that was further complicated by building a story around the very serious world of human trafficking. Check out O’Connor’s comment below:

The second film very intentionally is different [from] the first. Obviously, there’s certain DNA that we honored. It’s a puzzle movie. It’s funny with certain critics. They would have some issues with the complexity of the plot, but what I always tell people is, “If it’s a simple plot, then anybody can figure it out, and no need to get Christian Wolff to come in.” He has this planetary brain, so the trick to the movie was making it complicated enough that only Chris can crack it and the audience is just a little bit behind, but they’re not so far behind that they kind of doze off and lose interest.

I had no interest in repeating what we did in the first movie. I wanted to build off the first one, but very much wanted to refresh the tank, do something very different, and create something very new. Bill and I very intentionally built the plot around human trafficking, and this was back in 2018, because I wanted to shine a light on that subject matter and explore that.

Also, I wanted to really go deeper with the brothers, make it a two-hander, and explore that relationship with Chris and Brax. That created some complications because it was a bit of a tonal тιԍнтwalk. When you’re handling such heavy subject matter as human trafficking and then trying to make a fun, entertaining film… it was challenging. It was challenging, and I honestly didn’t know if I pulled it off until I put it up in front of an audience. But, fortunately, it’s all working and I’m very pleased with it.

What The Accountant 2’s New Tone Means For The Franchise

Will The Sequel Earn Stronger Reviews?

The Accountant 2‘s trailer has teased that the dynamic between Christian and Brax will be the source of some comedy in the upcoming action sequel. The original film wasn’t devoid of comedy either, with Christian’s dynamic with Anna Kendrick’s Dana Cummings serving as the basis for some laughs, but the next movie looks to be kicking this up a notch. In addition to featuring plenty of action, the film will be exploring the strained relationship between these two brothers, and the clashing of their very different personalities looks to be played for laughs in some instances.

The trailer also, however, teases that King’s death following The Accountant‘s ending will have a profound impact on the sequel’s story, and human trafficking, as O’Connor says, is serious subject matter. The first movie earned mixed reviews in 2016, but the changes being introduced in the sequel could help the next movie succeed more with critics, especially since it deepens the exploration of two crucial characters. This, in turn, could help pave the way for a potential Accountant 3, though nothing has been announced on this front just yet.

Though she was a crucial part of The Accountant‘s cast of characters, Kendrick’s Dana is not returning in the sequel.

Our Take On The Accountant 2’s Tone & Worldbuilding

Jon Bernthal’s Bigger Role Is A Great Choice

Though The Accountant‘s reviews may have been mixed from critics, the film generally succeeded with audiences. Accompanying its 53% Rotten Tomatoes score, the Popcornmeter score is 77%, and the film also grossed $155 million on a $44 million budget. Changing what worked in the original could alienate audiences, but O’Connor’s tease about test audience reactions suggests this won’t be the case.

Plus, Bernthal’s star power as an actor has only risen since the first movie, so it makes sense to put him front and center in the sequel’s cast. He could also return in a potential third film. It remains to be seen how general audiences will respond to The Accountant 2 when it hits theaters in April, but viewers evidently shouldn’t expect a rehash of the first film.

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