The Accountant 2

A surprise sequel weighed down by second-act stumbles

It’s rare for a mid-budget film that barely broke even to get a sequel nearly a decade later. There didn’t seem to be strong indicators of demand for the story or characters, and the long gap might’ve made audiences forget the IP entirely. Yet, thanks to an unexpected home rental success, The Accountant (2016) has been given a sequel nine years later, reuniting nearly the entire creative team for The Accountant 2 (2025).

The Accountant 2 once again follows autistic math and weapons genius Christian Wolff (Ben Affleck), the criminal underworld’s favorite numbers cruncher. He’s pulled back into action with the U.S. Treasury Department, via Deputy Secretary Marybeth Medina (Cynthia Addai-Robinson), as they investigate a mysterious woman (Daniella Pineda) connected to a missing immigrant family from El Salvador. Returning for the ride is Christian’s boisterous brother and contract killer, Braxton (Jon Bernthal).

Director Gavin O’Connor returns to the helm for his first film since The Way Back (2020), also starring Affleck. O’Connor once again demonstrates his strengths: patient character development, solid action set-pieces, and accessible crowd-pleasing moments that have made him a go-to for mid-budget fare. Unfortunately, that type of film has nearly vanished from today’s theatrical landscape, squeezed out by indie darlings and mega-budget blockbusters. As a result, The Accountant 2, like its predecessor—or O’Connor’s Warrior (2011)—feels like a relic from the early 2000s, when mid-budget action dramas were the industry’s bread and butter.

The Accountant 2 leans into the elements that worked best in the original—namely, the lighter tone and the dynamic between the Wolff brothers. This sequel improves on the first film’s often cold, distanced character work by deepening those relationships. However, O’Connor and returning screenwriter Bill Dubuque indulge too heavily in those strengths. What begins as a tight mystery involving Christian and Marybeth unravels when Braxton enters the picture. The film veers into buddy-comedy territory, grinding the plot’s momentum to a halt. A lengthy bar scene where Braxton urges Christian to flirt, along with sunbathing bickering sessions, deepen the brothers’ bond but derail the pacing. These segments eat up nearly 30 minutes of runtime and sap urgency from the central plot. At 2 hours and 15 minutes, the film could’ve easily shed 20 minutes without losing substance. The result is a bloated sequel that overstays its welcome, testing audience patience by the time the finale arrives.

As with the first film, The Accountant 2 navigates tricky territory in its portrayal of autism. Christian is again presented as a capable and self-sufficient man—an empowering image, especially in light of a certain Health Secretary’s beliefs. However, the film stumbles by reinforcing an overly simplified archetype: those with autism as socially awkward savants. While clearly well-intentioned, this blanket depiction lacks nuance and risks reinforcing harmful generalizations. Similarly, the film tackles Latino immigration and while it treats its characters with more dignity than movies like Bad Boys for Life (2020) or Cry Macho (2021), it still reduces them to two categories: criminals or sex workers. The story’s white savior complex is also unmistakable, with armed white Americans crossing the border to “set things straight,” a problematic trope the filmmakers seem unaware of.

Performance-wise, The Accountant 2 leans into the first movie’s audience feedback, dialing up the humor. Affleck is again compelling as Christian, leaning more into the character’s social awkwardness while still giving glimpses of his internal complexity. Bernthal brings stubborn charm to Braxton, though some of his scenes, particularly his early ones, drag a bit too long. The supporting cast meanwhile mostly fill stock roles, with Addai-Robinson relegated to a thankless straight-woman part that gives her little to do.

Ultimately, The Accountant 2 is an unexpected sequel that builds on the best aspects of the original while delivering a competently crafted mid-budget action film. However, the story gets muddled in its second act, meandering away from the main plot and landing in familiar, uninspired territory. Still, Affleck and Bernthal’s brotherly chemistry keeps things afloat just enough to make the bloated runtime tolerable.

6.6/10