Ben Affleck surprised many with his under the radar yet thoroughly entertaining 2016 action thriller “The Accountant”. He played the character of Christian Wolff, an autistic accountant who works the books and covers the tracks for some of the most dangerous criminals in the world. The movie did pretty well at the box office but never had much lasting buzz. Maybe that’s why it was a surprise to hear that a sequel was in the works.

“The Accountant 2” sees Affleck reteaming with director Gavin O’Connor and screenwriter Bill Dubuque to make a sequel that taps into much of what made the first film surprisingly compelling. At the same time they noticeably go in some new directions, mixing buddy comedy elements into a darker story about kidnapping and human trafficking. The tonal gymnastics don’t always work, leading to the movie’s overall uneven feel. At the same time, the humor adds to the fun and helps “The Accountant 2” to stand out from its predecessor.

After Director Raymond King ( a briefly returning J.K. Simmons) is killed by unknown assassins, Treasury Agent Marybeth Medina (Cynthia Addai-Robinson) follows King’s dying wishes and contacts Christian Wolff to help solve the murder. In the process, the two uncover a web of violence and crime that involves a missing family, a rogue assassin (Daniella Pineda), human traffickers, and drug cartels. In over his head, Christian calls on his estranged brother Braxton (Jon Bernthal) for help.

Here’s the thing, Christian and Braxton haven’t seen each other in eight years. So convincing his brother to help requires a little personal effort which is not among Christian’s strengths. And considering Braxton is a contract killer, once he does inevitably agree to help, his aggressive methods immediately clash with Marybeth’s.

From there the movie travels in two different directions. One involves the two brothers mending their relationship through frequent banter, a good ol’ honky-tonk bar fight, and killing a bunch of really bad people. The other involves uncoiling the mystery with Christian using his particular set of skills and his secret team young savants to expose King’s killers and finish the work his late friend had set out to do.

The most noticeable change in “The Accountant 2” is Bernthal’s expanded role. He gets a lot more to do and does a good job developing his character beyond his tough rugged exterior. He and Affleck have a strong onscreen rapport both dramatically and comedically. And that camaraderie kicks into another gear during the film’s bullet-riddled finale. Together they bring an energy that may not always gel with the rest of the movie, but that manages to entertain on its own.

“The Accountant 2” deserves credit for doing more than just copying its predecessor. O’Connor and Dubuque put in the work to expand their characters and grow their relationships. At the same time not all of the swings connect as solidly as intended. At times the humor can be jarring and even out of tune, making the main story take a backseat. But there’s still plenty to enjoy in “The Accountant 2” – the second installment in an unlikely franchise that isn’t afraid to tinker with its own formula.

VERDICT – 3 STARS