The Accountant 2 Movie Review (Spoiler Free)

Ben Affleck returns as the mathematical and tactical genius, accompanied by Jon Bernthal this time. Both try to crack a case that is way more personal. 

Genre: Action / Drama / Thriller

Director: Gavin O’Connor

Cast: Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson, Allison Roberts, Daniela Pineda, Robert Morgan, Grant Harvey, Yael Ocasio, Andrew Howard & J.K. Simmons.

Run Time: 132 min.

US Release: 25 April 2025

UK Release: 25 April 2025

German Release: 24 April 2025

Nearly nine years after the first Accountant feature debuted on the big screen, O’Connor’s sequel finally sees the light of day in cinemas. To say the truth, I once again stepped into the screening room with mixed feelings, since it is a long time to release a second part. That said, I am happy to announce that, contrary to Den of Thieves 2, this follow-up knows exactly what it does right, without falling into the trap of feeling repetitive. This dramatic thriller was an absolute pleasure to experience on the big screen. So, get your investigation boards out, as we cross-examine my review of The Accountant².

When her former boss is killed by a mysterious killer, FinCEN director Marybeth Medina hires Christian Wolff to solve the murder with his brilliant mind. Unsettling her with his illegal methods and his brother Brax’s lethal help, the trio soon draws the attention of a dangerous organisation. 

A sequel had been planned since 2017, however, writer Bill Dubuque, together with director/writer O’Connor, ran into delays. When it seemed like this second part wouldn’t happen, MGM snatched the distribution rights for the U.S. from Warner, while Warner still retained its rights as international distributor. Principal photography then began in March 2024.

Dubuque plus O’Connor tried to change the formula a little to make this follow-up feel fresh. This came at the loss of the prior film’s unique narration, since in this one, it was favoured to tell a more straightforward plot. Unfortunately, it also feels too convoluted, as too many moving parts are floating around, creating some severe pacing issues. This is especially true of the second act, where a specific moment feels like an ad for a possible spin-off. 

That said, the positives do outweigh the negatives by miles! The change in storytelling gives the movie a new perspective, avoiding a retelling of its precursor. Shifting focus away from the action and more into relationships, giving audiences the chance to witness two estranged brothers bond again, which was the best part of the narrative, as it added well-placed humour. The larger attention given to autism was also a move in the right direction, as it did flesh out Christian more, as well as shedding more light on his condition. 

Finally, the climactic third act delivered some satisfying action. Was it generic? Yes, but the inclusion of a time limitation gave the whole scene a dramatic urgency.

This action-thriller is also funnier than expected, which is thanks to the banter between Christian and his brother Brax. While most of the jokes landed, some of them were planted awkwardly, breaking up the tension in a dramatic moment, instead of letting it simmer a little.

Ben Affleck resumes his role as Christian Wolff, an autistic, genius-level accountant with military background training. Wolff’s autism hinders him from making lasting emotional bonds with other people, even though it is what he is trying to form. Affleck once again nailed it with his performance! He takes breaks, looks into the corners of the screen when thinking, or simply tries to evade eye contact in specific situations, yet there is a yearning behind his eyes for human connection. He is the sombre, more sensitive part of the film. 

Jon Bernthal obtains more screen time, returning as Christian’s younger brother, Braxton. Contrary to Christian, Braxton is more rash and savage. Bernthal’s chemistry with Affleck’s is fantastic; the way both play off each other is what creates most comedic moments, as these two personalities collide. The buddy-assassine subgenre used to bring these two closer together, not only creates a deeper understanding of both as people, but it infuses the movie with an energy-loaded dynamic. 

Cynthia Addai-Robinson also comes back as Marybeth Medina, a Treasury agent, as well as the director of FinCEN, with a high appreciation of the law. In the first flick, she was hired by Simmons’ King to hunt for the mysterious “accountant”. Now, Medina serves as a prime motivator to hire Christian, who, in turn, brings in his brother. She also serves as a buffer between the two brothers when they start breaking rules. Unfortunately, though given more presence, her character isn’t properly explored. 

Allison Robertson replaces Alison Wright as Justine, Christian’s business partner. Justine obtains more screen time, though it feels a little shoehorned in. Daniella Pineda’s character is interesting but underdeveloped, as she plays a victim who is also a villain. Finally, the inclusion of J.K. Simmons was merely to give the characters a personal motivation to return. 

My biggest gripe, however, is the one-dimensional portrayal of the characters. No exploration as to who they are, no explanation as to what their incentives are. They are simply included as cannon fodder, for the brother to fight through.  

Just like the story, the camera work differs vastly from its forerunner! Colours are more vibrant, including some neon, while the overall picture looks warmer. What remained the same were the steady frame, the well-captured action on camera, and the effective use of different cuts. Longer takes are taken during quieter moments, letting the dialogue or the plot unravel. Generally, the cinematography might be the strongest aspect of this flick.

Effects are mostly practical, making use of explosions plus stunt work for action scenes. Computer effects are used rather as supportive tools. Make-up includes cuts, bruises, just like blood splatter.  

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Verdict: All in all, Gavin O’Connor managed to direct a solid sequel that is qualitatively lagging behind its predecessor by just a little. The change in style helped this continuation feel different, however, it also came with its share of problems. For one, too much was packed into the story, throwing off the pacing, while underdeveloping antagonistic characters. Though I applaud the deeper dive into the theme of autism, part of the second act felt like a backdoor entry to a spin-off. The final action segment was satisfying, though it looked very conventional. Surprisingly, the best part was the banter between brothers Christian and Baxter, played by Ben Affleck plus Jon Bernthal, who not only had amazing chemistry but also gave great performances. The camera captured the action well, while lending a quieter atmosphere. Would I have enjoyed a couple more puzzles? Sure, but you can’t obtain everything. The Accountant² is a fun ride, deserving of a 7.0 out of 10. 

Have you seen The Accountant 2 yet? Did you like the first one? Let me know what you thought by leaving a comment below. As always, thank you very much for reading!