Action Crime

Review: ‘The Accountant 2’ is a Surprisingly Solid but Ultimately Forgettable Sequel

April 24, 2025Ben MK



   
It takes a lot to turn an action movie from a one-and-done into a more-than-one. But whether it's a series about a team of retired ex-mercenaries, a former hitman seeking revenge for the death of his dog, or a squad of street racers turned globe-trotting adventurers, Hollywood continues to find new and surprising protagonists to stake their multimillion-dollar franchises on. It's a trend that has only accelerated in recent years, with more sequels being churned out than original IPs. But with The Accountant 2, Hollywood may have well delivered the most unlikely choice for a followup yet — in this sequel to director Gavin O'Connor's 2016 tale of a forensic accountant with a specific set of deadly skills.

Set eight years after The Accountant, the story once again follows Christian Wolff (Ben Affleck), a man with high-functioning autism whose knack for numbers, coupled with his years of weapons and combat training, makes him the go-to guy for members of the criminal underworld looking to cook their books. Despite living a low-key life out of his Airstream trailer, Christian has amassed an impressive amount of wealth in the form of money and art, thanks to the many jobs his handler, Justine (Allison Robertson), has passed his way. However, it's Christian's latest assignment that will test his abilities to their limit, sending him far outside of his comfort zone. Recruited by Marybeth Medina (Cynthia Addai-Robinson), the new Director of the U.S. Department of the Treasury's Financial Crimes Enforcement Network, Christian finds himself tasked with solving a mystery involving a human trafficking operation and the murder of Marybeth's former boss, Ray King (J.K. Simmons). But when the men responsible for Ray's death start targeting them, will Christian's skills be enough to finish the job?

Enlisting some much-needed help from his merc-for-hire brother, Braxton (Jon Bernthal), Christian embarks on a mission to decipher the clues behind the case, which all seems to hinge on the whereabouts of a missing Mexican woman and her 13-year-old son. What neither he, Marybeth nor Braxton could ever imagine, though, is how the subject of their investigation is connected to a lethal assassin named Anaïs (Daniella Pineda), whose effortless mastery of combat, strategy and deadly force rivals that of Christian and Braxton combined. Working against time to unravel the puzzle that's been laid before them, this trio must outwit and outgun the adversaries looking to make them the next casualties of this secret war, following the numbers to uncover the identities and motives behind the parties involved. In the end, however, it may all come down to the simplest motive of all — revenge — and the strength of a mother who's been thrown into horrific and inhumane conditions.

With the same director-screenwriter duo behind the first film (O'Connor and Bill Dubuque) back again, one would fully expect the result to be a serious-minded, intense and gritty action-thriller. In reality, on the other hand, The Accountant 2 only actually satisfies two out of those three criteria, amping up the humor several fold over the original, thanks to the more-often-than-not laugh-out-loud banter between Affleck and Bernthal's characters, not to mention the handful of awkwardly hilarious situations Christian winds up in. Whether it's a speed-dating session gone wrong or the brothers' visit to a country-western bar on dance night, there's no shortage of comedy to be found this time around. Yet while all of this does make the movie more entertaining, it also feels strangely at odds with the underlying drama and the solemnity of the subject matter.

Throw in some outlandish moments that will require audiences to suspend their belief on more than one occasion, and you have a sequel that doesn't always feel in step with its predecessor. Yet, although The Accountant 2 gives the impression it was carefully tweaked to give it more of a crowd-pleasing quality, there are still enough pros to warrant moviegoers' interest. Make no mistake, fans of the original will be sufficiently entertained by this followup. Unfortunately, they may also not remember much of it once the credits have rolled.


The Accountant 2 releases April 25th, 2025 from Warner Bros. Pictures. The film has an MPAA rating of R for strong violence, and language throughout. Its runtime is 2 hrs. 4 min.








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