The Accountant 2: Film Review

The Accountant 2 ramps up the action of the original while adding comedy and familial relations, making for something different and refreshing.

The Accountant 2 once again features Chris Wolff (Ben Affleck, Gone Girl), but now as a reformed accountant working for the US Treasury Department. With the murder of his former client from the first movie (JK Simmons, Glorious), Chris realizes he has his work cut out for him and has to try harder to solve the case. He enlists the help of his impulsive brother Braxton (Jon Bernthal, The Unforgivable) and they find a strange and convoluted underground crime syndicate which may be too much for either of them to solve on their own. 

While the first film tried to be a gritty action drama built around one character, this is more of a buddy comedy with a few fun action scenes. Chris’ intellect is played more for laughs and we see more of his casual life. The core of the movie is his relationship with Braxton, with Braxton’s more martial and brutish approach contrasting Chris’ methodical one. It plays sort of like a “good cop, bad cop” dynamic throughout the whole movie, where each of them gets a chance to show their strengths and solve cases in their own special way. There are many silly scenes to contrast the action on screen, with much of it occurring in the climax. 

The fact the story is focused more on characters than action means most of the explosive fight scenes are confined to the end. This makes the last act a bit of a slog as after seeing so much fun and intricate character moments come together, it will make you just want to get things over with as the movie wraps up. Ironically, the fight scenes which made the original stand out seem to make this one feel padded and overstuffed. There had to be something to keep in line with the original, but with The Accountant 2 going in a different direction, they had to be toned down just a bit. 

Ben Affleck’s portrayal of an autistic character is believable and respectable. Chris’ childlike sense of wonder, brutal honesty, and attention to detail are played as strengths rather than weaknesses. While most movies with autistic characters depict them as troubled savants, Chris Wolff feels more nuanced, being adept in some areas but deficient in others. The Accountant 2 plays into how Chris manages his weak areas, trying things like dating and communicating with his brother to expand his social life. This is something real autistic people can relate to and may find a way to connect with Chris through his struggles. 

If you liked the original Accountant for its grit and stunt work, The Accountant 2 is something radically different in tone and pacing, and may be a bit of a jarring transition. O’Connor’s effort to make a sequel which is not just a remake of the original is commendable, but in terms of shifting genre from film noir to comedy, it will appeal to different people for different reasons. There is an argument to be made for either film in the series being the superior installment, and some people will hate the sequel for the same reasons people like it. 

The Accountant 2 had its World Premiere at SXSW on March 8, 2025, with another screening on March 9, and will be released globally in theaters on April 25, 2025. Read our SXSW reviews and our list of films to watch at SXSW 2025!