Nine years ago, a few months after the infamous release of Batman v Superman triggered the birth of the Sad Affleck meme, Ben Affleck starred as a neurodivergent accountant, who does the books for some very sinister criminal forces, in the simply-titled action-thriller The Accountant. While the reviews weren’t the best, the real Affleck Heads knew the truth: this movie ruled.
Affleck perfectly channeled an awkward but irresistible energy that perfectly fits the vibe of Gavin O’Connor’s underrated flick. The movie has had a bit of a resurgence thanks to streaming, and finally, after way too long of a wait, we finally have the sequel, and it’s a lot different than you might expect.
What Is ‘The Accountant 2’ About?

The Accountant 2 kicks off when Raymond King (J.K. Simmons), who spent the first movie attempting to track down Christian Wolff (Affleck), gets assassinated. His assistant, Marybeth Medina (Cynthia Addai-Robinson), is perplexed by the message he left behind, scrawled out on his arm “Find the Accountant.”
Marybeth is able to recruit Christian for a mission to find the culprit behind Raymond’s murder, but this proves to be no simple task, as there’s something far more sinister lurking beneath the surface. This leads Christian to seek help from an unexpected ally, his estranged brother Brax (Jon Bernthal).
Jon Bernthal and Ben Affleck’s Brotherly Love Steals the Show in ‘The Accountant 2’

Image via Amazon MGM Studios

The strange thing about The Accountant 2 is it’s not the same gritty action movie that the original was. O’Connor still delivers some top-notch fight scenes, but this sequel, at its very core, is a hang-out movie, complete with a scene of Affleck awkwardly line-dancing at a bar. Yes, you read that right, and yes, it’s as great as it sounds.
While the movie falls victim to feeling a bit directionless in its first act, including a strange scene involving Christian rigging a speed dating event, it quickly is able to pick itself up, especially as the plot begins to unravel, and we get a sense of what is really going on. From Daniella Pineda’s mysterious assassin Anaïs, to the sudden kills, O’Connor frequently finds ways to keep the audience’s attention. The sequel fully roars to life once Bernthal’s Brax enters the picture. After his amusing entrance featuring Bernthal stripping down to his underwear while yelling at himself in the mirror, it’s clear that we’re going to learn far more about this character than we initially did in the first movie.
Affleck and Bernthal’s chemistry is wonderful and surprisingly sweet. Their brotherly love and bickering are at the very heart of the film. While we’ve seen these characters do morally questionable things, the scenes they share humanize them in ways you wouldn’t expect. Scenes such as Brax encouraging Christian to impress a cute waitress at a cowboy saloon and a recurring bit about whether Brax is a dog person or a cat person, add an extra level of authenticity. While in most movies this would feel out of place, The Accountant 2 makes these moments fit in nicely in between the action scenes and plot twist-reveals.
‘The Accountant 2’ Improves Upon the Original’s Depiction of Autism

Image via Amazon MGM Studios

Make no mistake, the action scenes in The Accountant 2 one-up everything we saw in the previous film. Pineda and Addai-Robinson have a one-on-one fight scene that is exhilarating to watch, and O’Connor never cheats their punches with quick-cut editing or a shaky camera. It’s pure adrenaline. The movie’s climatic set-piece, which features Christian and Brax armed with rifles in the middle of a rescue operation, is equally if not even more exciting, and O’Connor finds ways to make the R-rated level of violence never feel too gratuitous or in poor taste.
The Accountant 2 finds an even balance between the action and the drama. While Bill Dubuque’s screenplay isn’t necessarily deep or going to take home any Oscars, it has a very strong understanding of its characters. The fact that The Accountant 2 isn’t just a copy-and-paste sequel with the same storyline as its predecessor, shows just how much Dubuque and O’Connor care about doing Christian and Brax justice.

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‘The Accountant 2’ stars Jon Bernthal and Ben Affleck, who play brothers in the crime thriller.

When the first Accountant movie came out, some critics lambasted the film’s depiction of autism. It’s a crowd-pleaser, but it’s also a movie where Affleck plays a man on the spectrum who has a questionable obsession with firearms. Speaking from personal experience, I am someone who was diagnosed on the spectrum when I was still in grade school. I’ve never been particularly open about the fact, mainly because I feel like a lot of the associations with autism never fully applied to me. I’ve grown up around a lot of others on the spectrum, and I’ve learned that every person is wildly different. Despite my experience with it, I’m still far from an expert. I can’t speak to whether the criticisms of the first film’s depiction of Autism were warranted. But the sequel makes a clear and concerted effort to better the representation.
Affleck plays Christian with more nuance than he did before. He’s incredibly smart, but the movie goes a long way to show that he struggles with socializing with others. The movie also never relies too much on negative stereotypes, and the expanded role of Christian’s nonverbal partner, Justine (Allison Robertson) shows those on the spectrum not as superheroes, but just people. Justine is highly skilled, but she still feels like a human being. Not just a walking stereotype.
Gavin O’Connor recently revealed that he has plans to make a third Accountant film, and hopefully, it does happen. After the whole DCEU debacle, Affleck needed a good, quality, franchise. With The Accountant 2, he has finally gotten that. Between this and Den of Thieves: Pantera, it truly feels like hang-out action movies are back. And we’re all the better for it.
The Accountant 2 had its world premiere at the 2025 SXSW Film Festival and opens in theaters on April 25.

The Accountant 2

The Accountant 2 lives up to its predecessor thanks to some great action and electric chemistry between Ben Affleck and Jon Bernthal.

Release Date

April 25, 2025

Writers

Bill Dubuque

Pros & Cons

Ben Affleck and Jon Bernthal are at their best whenever they share the screen with one another.
Ben Affleck line dances.
The action scenes are exciting and one-up what we saw in the first movie.

It takes a little bit too long to get to the actual plot of the film.