Director: Gavin O’Connor
Writer: Bill Dubuque
Stars: Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson
Synopsis: Christian Wolff applies his brilliant mind and illegal methods to reconstruct the unsolved puzzle of a Treasury chief’s murder.
The Accountant 2, the sequel to the modest 2016 hit, is less structured, more fun, and big on action. It’s not nearly as exciting or well-crafted as the first, which featured a fascinating exploration of backstories and a mythology reminiscent of a graphic novel. The sequel is more interested in watching its neurodivergent protagonist step out of his comfort zone, engage in social situations, reunite with family, and follow wherever the wind may blow.
You could argue that The Accountant 2 is more fun—maybe even unpredictable—with a decent twist involving the film’s main villain. But throughout, I kept wondering: what was the point of the experience? The result is a film that feels more like one of those ’80s action sequels made just to cash in. The thing is, those movies were usually rushed to meet a deadline. Yet this Gavin O’Connor film took nine years to make, making it all the more puzzling that they couldn’t develop a stronger script that further explored the characters’ histories and how they got to where they are now.
The new chapter continues to follow Christian Wolff (Ben Affleck), our favorite accountant who is also a hitman with autism. It’s quite the gig—a killer for hire who can also launder money for some of the world’s wealthiest criminals. After moving on from a dinky strip mall and flying under the radar, he relocates his silver Airstream to a lot full of them. We can only assume he bought an Airstream dealership, living the dream under the cover of shiny silver anonymity.
However, Wolff is pulled back in when an old friend, Raymond King (Academy Award winner J.K. Simmons), the former Director of the Treasury Department, becomes the target of unknown assassins. King’s replacement, Treasury Agent Marybeth Medina (The Lord of the Rings: The Rings of Power’s Cynthia Addai-Robinson), contacts the Harbor Neuroscience Institute—a kind of Bat-Signal for Wolff. He reconnects with Justine (Allison Robertson, replacing The American’s Alison Wright, who is on the autism spectrum, bringing authentic representation to the role), his childhood friend with nonverbal autism, and communicates using a supercomputer-assisted system.
Where The Accountant 2 finds its groove is in turning the film into, essentially, a buddy comedy. That’s where the magnetic Jon Bernthal comes in, reprising his role as Braxton, revealed at the end of the first film to be Christian’s long-lost brother. Bernthal is electric here, effortlessly shifting between action star and comic relief—you just can’t get enough of him. His character is the foil to Affleck’s straight man, who still delivers his signature deadpan, dry humor through a neurodivergent lens. Braxton tags along with Christian, working alongside Medina as they hunt for an assassin tied to King’s case.
The script, written by Bill Dubuque, who also penned the original and several standout episodes of the Netflix series Ozark, leans more heavily into comedy this time. Affleck continues to display his dry wit, while Bernthal proves to be a natural comedic presence. The fact is, Braxton is the more compelling character here, often overshadowing Affleck’s Christian, and easily merits his own spinoff. However, the film’s central plot feels like a contradiction. It hinges on a convoluted setup meant to elicit emotional investment through a murder in the first act. Still, the reveal is well-executed, delivering a satisfying twist reminiscent of the best moments from the first film.
However, the film is incredibly uneven, becoming frenetic and shifting to a melodrama while wavering in tone and substance. One third plays as a buddy comedy, another as an ultra-violent action thriller, and the final portion aims for something heartwarming—bordering on manipulative—as it tries to showcase a team of students at Harbor working together to help Christian advance his mission. Unfortunately, the subplot involving the mysterious henchman is so underdeveloped and inconsequential that you’re left wondering why it was included at all.
You will undoubtedly be entertained by The Accountant 2—Lord knows there are worse ways to spend your cinematic escapism. Yet the film is so uneven, so lacking in a clear point of view, that it feels like an action-packed version of Whose Line Is It Anyway?—a story unfolding without a clear destination. You begin to wonder: if not for the likability of the actors, would the film hold up at all? Strip away the charm, and what’s left is a movie riddled with plot holes, coasting more on charisma than on meaningful, escapist substance.
You can watch The Accountant 2 only in theaters starting April 25th!
