Overview: Christian Wolff (Ben Affleck) has a talent for solving complex problems. When an old acquaintance is murdered, leaving behind a cryptic message to find the accountant, Wolff is compelled to solve the case.

Realizing more extreme measures are necessary, Wolff recruits his estranged and highly lethal brother, Brax (Jon Bernthal), to help. In partnership with U.S. Treasury Deputy Director Marybeth Medina (Cynthia Addai-Robinson), they uncover a deadly conspiracy, becoming targets of a ruthless network of killers who will stop at nothing to keep their secrets buried.

Verdict: It’s unlikely that anyone had “sequel to ‘The Accountant’” on their cinematic bingo card for 2025. Yet, here we are.

That 2016 film was a modest box office hit ($144 million globally), but the numbers didn’t necessarily justify a sequel. However, Ben Affleck’s production company, Artists Equity, has a relationship with Amazon MGM Studios, so why not?

And, yes, it follows the tried-and-tested sequel formula – give the audience the same thing only different. What’s the same? Plenty of violence, plenty of gunplay and a cast – Affleck, Jon Bernthal as his brother Braxton, J.K. Simmons, Cynthia Addai-Robinson – mostly intact.

What’s different? A definite change in tone. The first film was an exercise in seriousness. Although not humorless, any laughs came from a place of awkwardness due to the issues associated with Christian Wolff’s (Affleck) Asperger’s syndrome.

This one? With the return of director Gavin O’Connor, it does a U-turn and leans into the laughs more. No, “The Accountant 2” is still mostly serious, but the tone is definitely more light-hearted as Wolff is called upon to help solve the murder of former FinCen chief Ray King (Simmons) with the aid of current lead FinCen agent Marybeth Medina (Addai-Robinson).

Despite knowledge of Wolff’s past actions and his moral flexibility masquerading as certitude, Medina remains a by-the-book fed – or so she thought. Relying upon a math savant and paid assassin will do things to your moral code.

When their investigation stalls, Wolff calls in his brother Braxton (Bernthal) to assist and there’s a shift in the film’s dynamic. The somber, serious nature that permeated its predecessor is cast aside as O’Connor and Bill Dubuque, screenwriter for both films, develop the relationship between Christian and Braxton.

This change proves to be a strength as Affleck and Bernthal have chemistry to burn. Wolff’s lowkey, minimalist tone is complemented to great effect by Braxton’s bouncing-off-the-wall, pinball personality.

They play well off one another, balancing sibling angst with the humor that comes from their unconventional upbringing.