  We study light-like polygonal Wilson loops in three-dimensional Chern-Simons
and ABJM theory to two-loop order. For both theories we demonstrate that the
one-loop contribution to these correlators cancels. For pure Chern-Simons, we
find that specific UV divergences arise from diagrams involving two cusps,
implying the loss of finiteness and topological invariance at two-loop order.
Studying those UV divergences we derive anomalous conformal Ward identities for
n-cusped Wilson loops which restrict the finite part of the latter to
conformally invariant functions. We also compute the four-cusp Wilson loop in
ABJM theory to two-loop order and find that the result is remarkably similar to
that of the corresponding Wilson loop in N=4 SYM. Finally, we speculate about
the existence of a Wilson loop/scattering amplitude relation in ABJM theory.
