  We evaluate ABJM observables at two loops, for any value of the rank N of the
gauge group. We compute the color subleading contributions to the four-point
scattering amplitude in ABJM at two loops. Contrary to the four dimensional
case, IR divergent N-subleading contributions are proportional to leading poles
in the regularization parameter. We then exploit the non-planar calculation for
the amplitude to derive an expression for the two-loop Sudakov form factor at
any N. In the planar limit the result coincides with the one recently obtained
in literature by using Feynman diagrams and unitarity. Finally, we analyze the
subleading contributions to the light-like four-cusps Wilson loop and interpret
the result in terms of the non-abelian exponentiation theorem. All these
perturbative results satisfy the uniform transcendentality principle, hinting
at its validity in ABJM beyond the planar limit.
