Movie Review: ‘The Accountant 2’

‘The Accountant 2’ receives 6 out of 10 stars.

Opening in theaters April 25th is ‘The Accountant 2,’ directed by Gavin O’Connor and starring Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson, Daniella Pineda, Allison Robertson, and J.K. Simmons.

Related Article: 10 Things We Learned at Amazon MGM’s ‘The Accountant 2’ Press Conference

Initial Thoughts

2016’s ‘The Accountant’ was an offbeat thriller about an autistic man named Christian Wolff (Ben Affleck), whose brilliance with numbers has led him to become a forensic accountant for criminal organizations looking to find theft in their ranks, while he fronts as a legitimate public accountant and acts as an undercover mole for the U.S. Treasury. Featuring a strong central performance from Affleck, a terrific supporting cast, and a quirky blend of action, drama, and humor, ‘The Accountant’ scored well enough with audiences to put a sequel in motion.

Some nine years later, ‘The Accountant 2’ has arrived, with Affleck, co-stars Jon Bernthal and Cynthia Addai-Robinson, director Gavin O’Connor, and writer Bill Dubuque all returning. The results are a mixed bag, with the movie intermittently capturing some of the original’s charm by building on the chemistry between Affleck and, as his brother, Bernthal.

But a ridiculously convoluted plot, the addition of a new character almost reminiscent of a Marvel-type villain, and – speaking of Marvel – the expansion of Christian’s support system into something resembling Xavier’s School for Gifted Youngsters, make it clear that the creatives here want to – perhaps unwisely — build this into a superhero franchise of their own.

Story and Direction

Eight years after the events of ‘The Accountant,’ Ray King (J.K. Simmons), retired director of the U.S. Treasury financial crimes bureau, is shot dead outside a bar by assassins (don’t holler, it’s right there in the trailer) after a meeting with an unknown woman who only goes by the name Anais (Daniella Pineda). King’s death and the circumstances behind are naturally investigated by his one-time assistant, Deputy Director Marybeth Medina (Cynthia Addai-Robinson), whose last message from King was to call in Christian Wolff (Ben Affleck) – accountant to criminal organizations and FBI mole – to help her figure what shady business their friend was wrapped up in.

The only lead is a photo of an undocumented family of immigrants, who disappeared some years back. Christian, who now lives an itinerant life out of his tricked-out Airstream RV, in turn calls his brother, security expert and professional killer Brax (Jon Bernthal), to help, despite the two not being in touch again for years. As Christian, Brax, and Marybeth delve deeper into what Ray was involved with, they discover he was on the trail of human traffickers – and the woman he was meeting the night he died has her own agenda and bizarre history as well.

What set ‘The Accountant’ apart from most other crime thrillers was the way Christian went about solving problems – as puzzles in math and logic – and the relationship between him and the corporate accountant played in the first film by Anna Kendrick, who’s sorely missed here. That’s replaced by essentially a bromance between the two siblings, and indeed the best parts of ‘The Accountant 2’ are the scenes of simple back-and-forth between the preternaturally calm Christian and the frequently hot-headed Brax.

The scene in which the two share beers atop Christian’s Airstream, talking about their dad, the effect he had on them, and their own fractured relationship – Brax looking for a sign of affection, Christian not able to give it due to his condition – is the best in the film. The second best comes right after that, when Christian and Brax head out to a country bar where Christian abruptly starts line dancing with a woman who’s interested in him, much to Brax’s delight. Although it stops the plot and the film literally in their tracks for 10 minutes, it at least features some of the idiosyncratic vibe of its predecessor.

The brotherly comedy in the movie – which is ramped up here – clashes awkwardly with the grim human trafficking plot at the center of the film, a confusing vortex of plot points that could snarl even a human computer like Christian. There are also increasingly outlandish and indirect nods to superhero cinema, with Christian’s helper at Harbor Neuroscience now a team of a dozen kids, all on the spectrum, who sit at their laptops and can do everything from hack into mobile phones to switch off blocks of traffic lights (where are their teachers?). With backup like that, the Wolff brothers are all but indestructible, even against a kind of super soldier who adds another layer of comic-book mayhem to the proceedings. By the time we get to the standard, improbable (and generic) climactic shootout with the two brothers against an army of thugs, it’s truly difficult to remember how they got there and what the endgame is.

It’s the clash of tones – family melodrama, buddy cop movie, brutal thriller, and Marvel-lite knockoff – that doesn’t add up in the end, making ‘The Accountant 2’ literally less than the sum of its parts. By piling on more, the filmmakers end up with less.

Cast and Performances

We’re not able to comment directly on the neurobiological accuracy of Ben Affleck’s work – which got a split response from the autism community in the first film – but he and the movie seem somewhat at odds: the literal-minded Christian is used more as the butt of jokes this time out (almost like Dave Bautista’s Drax, to wring another Marvel comparison out of this), while the humor was more organic the first time around. Affleck still acquits himself well enough, though, especially in the scenes between him and Bernthal. His best moments come when we see Christian attempting to push himself past his neurological barriers and not always getting there.

Bernthal is probably the film’s MVP, in the sense that we learn more about him this time out while Affleck’s Christian is already established. One of current cinema’s best tough guys, Bernthal gets the chance to peel away some of the top layers of Brax’s heavily armored personality and reveal the wounded younger sibling underneath. He plays Brax’s need for approval – denied by the boys’ father, he now turns to his older brother for it – beautifully, along with the hurt he feels when he doesn’t get what he yearns for, creating an intense, internal tug of war with his fierce sense of loyalty and brotherly love.

Cynthia Addai-Robinson is once again sort of the audience avatar, meant to smooth over the vagaries of the plot by asking helpful questions of the brothers, but while she does get one brutal fight scene, she’s largely out of the picture by the third act. As for Daniella Pineda, we’ll leave her role spoiler-free except to say that a choice made by the filmmakers late in the game doesn’t make much sense to us. The rest of the cast — villains and thugs – are unremarkable and unmemorable.

Final Thoughts

We went into ‘The Accountant 2’ with decent expectations, especially because the first movie grew on us and there was a lot of potential in the relationship between the two brothers. And while they do provide the best moments in the movie, the bigger scope pushes this into more generic action/crime territory and loses some of what made the first one distinct.

Sadly, making Christian, Brax, and their confederates into a crimefighting force in all but name means that the franchise will have to go even more blockbuster for ‘The Accountant 3,’ if that film comes to pass. But we kind of wish that the series would find its way back to logic puzzles, corporate shenanigans, and a modest murder mystery – the elements that boosted the good will for ‘The Accountant’ in the first place.

What is the plot of ‘The Accountant 2’?

When someone close to her is killed by unknown assassins, Treasury Agent Marybeth Medina (Cynthia Addai-Robinson) is forced to contact Christian Wolff (Ben Affleck) to solve the murder. With the help of his estranged but highly lethal brother Brax (Jon Bernthal), Chris applies his brilliant mind and less-than-legal methods to piece together the unsolved puzzle. As they get closer to the truth, the trio draw the attention of some of the most ruthless killers alive — all intent on putting a stop to their search.

Who is in the cast of ‘The Accountant 2’?

• Ben Affleck as Christian Wolff / The Accountant
• Jon Bernthal as Braxton
• Cynthia Addai-Robinson as Marybeth Medina
• Daniella Pineda as Anaïs
• Allison Robertson as Justine
• J. K. Simmons as Raymond King
• Robert Morgan as Burke
• Grant Harvey as Cobb
• Andrew Howard as Batu

Gavin O’Connor attends the Amazon MGM Studios ‘The Accountant 2’ World Premiere at SXSW on Saturday March 8, 2025 in Austin, Texas.

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