Summary
A surprisingly solid sequel that tidies up some of the original’s messier math, this follow-up leans into its strengths—brisk action, sibling dynamics, and oddball charm—while still carrying a few extra zeroes in the plot column.
The Accountant, directed by Gavin O’Connor and released in 2016, was packed with a spreadsheet’s worth of plot lines and formulas that didn’t all quite balance out. Yet in the nine years since its release, there haven’t been many moments when we’ve actively wondered what its protagonist might be up to. Nevertheless, the studio has crunched the numbers and filed a purchase order for a second shipment of action.
THE ACCOUNTANT 2 acknowledges the passage of time between outings. Raymond King (J.K. Simmons), the former Director of the Treasury Department’s FinCEN, is now working in private investigations. While searching for a missing family, he’s shot and killed. Deputy Director Marybeth Medina (Cynthia Addai-Robinson), now climbing rapidly through the Department ranks after the events of the first film, is drawn into the case. She soon finds herself teaming up with Christian Wolff (Ben Affleck), the kick-ass accountant, and his brother Braxton (Jon Bernthal), as they track down the mysterious assassin Anaïs (Daniella Pineda).
Returning screenwriter Bill Dubuque recognises what worked the first time around—and, pleasingly, some of what didn’t. The core strength of this sequel lies in the mental calculations of its action hero with autism spectrum disorder, and this time they’ve built a whole industry around the non-verbal super-hacker Justine (Allison Robertson, replacing Alison Wright) and her team of students at Harbor Neuroscience. In other words, Batfleck has his Oracle.
Bernthal, whose star has risen considerably through The Punisher and a strong run of film roles over the past decade, has a much-expanded presence this time. Together with Affleck, he delivers some tight, well-executed action sequences, and their easy interplay makes for engaging viewing between the fights. He’s a great counterpoint to Affleck’s more reserved performance, and a joy to watch in most scenes.
On the flip side, Dubuque hasn’t quite left behind the excessive number of plot threads and parenthetical scenes that plagued the first entry. There’s always a lot going on—from the core investigation to Anaïs’ backstory, the brothers’ reconciliation, multiple villains, and even Christian’s love life. From a visit to a romance festival to a full five-minute line dance sequence set to the entirety of “Copperhead Road”, these touches add colour but tend to bloat an already stuffed narrative.
Nevertheless, O’Connor and Dubuque have mostly struck the right balance for a winning formula here. While the first film may not have exactly screamed “franchise”, THE ACCOUNTANT 2 pulls together enough fun elements to suggest a third entry is already in the works.
2025 | USA | DIRECTOR: Gavin O’Connor | WRITERS: Bill Dubuque | CAST: Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson, Daniella Pineda, J. K. Simmons | DISTRIBUTOR: Amazon MGM Studios (USA), Warner Bros. Pictures (International) | RUNNING TIME: 100 minutes | RELEASE DATE: 24 April 2025 (Australia), 25 April 2025 (USA)
