A robust action-thriller for adults

Although it seems relatively pointless to produce a sequel to a mid-budget action-thriller from nine years ago, 2025's The Accountant 2 is far more worthwhile than erroneous first impressions might imply. With most of the original cast returning, along with screenwriter Bill Dubuque (The Judge) and director Gavin O'Connor (Warrior), this follow-up justifies its existence with a robust story, sharp character interaction, and thrilling action sequences, surpassing all reasonable expectations with confidence. Additionally, even though it is a sequel, The Accountant 2 doesn't demand intimate knowledge of its predecessor, as this follow-up places the returning characters in a new story, making it easy for newcomers to find their footing. Heck, even if you have seen the original movie but don't remember it (and you are not alone - it was nine years ago), The Accountant 2 is a satisfying viewing experience, and the prospect of further sequels is more enticing than ever.


Former Financial Crimes Enforcement Network director Raymond King (J.K. Simmons) seeks to locate a missing Salvadoran family, meeting with an assassin, Anaïs (Daniella Pineda), for help. Following King's assassination, his protege, Marybeth Medina (Cynthia Addai-Robinson), begins an investigation, which leads her to track down Christian Wolff (Ben Affleck), an autistic accountant who services criminal organisations. With evidence of child trafficking and the case turning out to be bigger than anticipated, Christian turns to Braxton (Jon Bernthal), his estranged brother who still works as an assassin, to help by bringing his skills with firearms. The siblings work through old feelings as they search for answers about the missing family, while crime lord Burke (Robert Morgan) sends Anaïs to assassinate Medina.

The Accountant 2 swiftly reintroduces Christian and his unique thought process in the first act of the picture, checking in with him as he applies his mathematical thinking to the realm of speed dating. The resulting scene is incredibly amusing, reestablishing Christian as an interesting character worth investing in. Also fascinating is the way Christian enlists the assistance of neurodivergent children from the Harbor Neuroscience Academy, who are computer experts, to aid the investigation during one particularly tense scene while Medina strongly disapproves of their illegal yet clever methods.


Above all else, this sequel primarily succeeds because it leans into the buddy chemistry between Affleck and Bernthal, who interact like genuine siblings and whose banter genuinely sparkles throughout the film. Bernthal is great in anything, and his presence here is a considerable asset, scoring laughs with ease and looking right at home while operating firearms amid an intense gunfight. Affleck's performance is similarly superb, convincingly playing a neurodivergent individual with immense intelligence. Wisely, Dubuque's script also introduces depth to the siblings' relationship, and the film emphasises that even though Christian can drive Braxton up the wall, the pair still have a deep bond and are very fond of each other. A strong supporting cast surrounds the pair, with Daniella Pineda making the biggest impression as a competent assassin who cannot remember her past.

Director O'Connor confidently navigates the tricky narrative, exploring the central conspiracy that involves several players and twists and turns. The pacing is not always on point, and the film requires your full attention to prevent you from getting lost in the occasionally labyrinthine proceedings. However, the bigger picture ensures perpetual interest in the story: Christian, Braxton, and Medina want to free imprisoned children. Additionally, O'Connor nails the action sequences with ease, staging vicious, violent confrontations that mainly occur in the movie's final third. The climactic assault on a compound in Juarez is a highlight, and it is incredibly satisfying to watch Christian and Braxton kill a group of child traffickers. Thankfully, O'Connor's set pieces are enjoyable and comprehensible, with returning cinematographer Seamus McGarvey never giving in to distracting shaky cam. The R-rating allows for badass bloodletting and plenty of colourful language, ensuring the movie doesn't feel like another safe Hollywood blockbuster for the broadest possible audience.


Another appreciated reprieve from superhero movies and big-budget blockbusters, The Accountant 2 is a memorable and engrossing action-thriller aimed at adults, reminiscent of films like Sicario or Wrath of Man. There are plenty of highlights, including a small appearance by the always-reliable J.K. Simmons (reprising his role from the first film), Christian using a tax return to confront a pizza shop owner over money laundering, and Braxton finding and rescuing a cat after the climactic action sequence. Sequels are often disappointing due to the sheer weight of expectations, which makes The Accountant 2 all the more refreshing. After all, it's doubtful that many viewers expected much from this seemingly random, belated sequel; yet, the picture is more satisfying than many disappointing, high-profile sequels.

7.8/10