After a certain amount of time has passed, it’s fair to believe your time in a world is over. When The Accountant dropped in 2016, I quite enjoyed the story and the ride. But in the nearly nine years since, I figured it was a closed loop that was over.

With the release of The Accountant 2, which opened on Friday, we get a welcome return to the world. It picks up eight years later, advancing the story in some fun ways. Most of the main cast returns as we see Christian Wolff (Ben Affleck) dive into another case.

As we begin, Ray King (J.K. Simmons) is retired but working as a private investigator. He only takes on personal cases. And he’s at a local dive to meet with a target, Anais (Daniella Pineda), when they are approached by professional attackers. Anais takes out a few and escapes. Ray isn’t so lucky.

Upon his death, the Los Angeles police officers reach out to Medina (Cynthia Addai-Robinson), his former protégé turned replacement. She arrives to identify the body and sees a final message he wrote on his arm—to find The Accountant. Medina reaches out in the only way she knows how and soon enough, Chris turns up. A fragile alliance forms.

Medina isn’t crazy about the methods Chris employs to get information. But they need more help, so Chris turns to his brother, Braxton (Jon Bernthal). Braxton arrives and they get to work. But Medina grows more uncomfortable with their methods, so she decides to try investigating on her own, legally. Chris and Braxton continue to do things their way.

Soon, each side uncovers the truth of Ray’s last investigation, which puts them all in danger. Can they give Ray justice and finally put his last case to rest?

In the original film, Bernthal and Affleck are on opposite sides until the end. In fact, the connection of their characters is a secret that is revealed in the final act. The reunion is one of the best parts of the original. This film picks up eight years later, and the brothers are still somewhat estranged.

This film, however, lets us get to know them as a team as they get to know each other as adults. It’s a fun dance that is carried off brilliantly by Affleck and Bernthal, who create such unique characters that their interactions are fascinating. The film is at its best when it lets these two cook, and in the Third Act that’s particularly the case. Both are great in these roles and great playing off each other.

The film is again directed by Gavin O’Connor off a script from Bill Dubuque, who scripted the original. The story is tight with some fun sequences that allow these characters to breathe. The action scenes are well constructed and the whole film is a blast.

This is a fun sequel that surpasses the original. O’Connor has mentioned possibly doing more and I’d be down. I could watch Affleck and Bernthal as a team for years. This is worth checking out.

The Accountant 2 is now playing nationwide.

Rating: 4 out of 5.

Matthew Fox is a graduate of the Radio, Television and Film program at Biola University, and a giant nerd. He spends his free time watching movies, TV, and obsessing about football. He is a member of the FSWA. You can find him @knighthawk7734 on Twitter and as co-host of the Fantasy Football Roundtable Podcast.

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