The synopsis of the first part of The Accountant seems strange even now. An autistic auditor played by Ben Affleck helps criminal organizations launder money, but in the end he still becomes the hero of the day. It is not entirely clear how a movie with such a crude depiction of autistic disorder came to be, but in 2016 it even managed to pay for itself and collect generally good reviews.
The result satisfied the producers, so in 2025 The Accountant 2 was released. But why? After all, apart from Ben Affleck's still interesting character, the film has almost no positive elements. And what's even more surprising is that the sequel still receives mostly positive reviews, so the audience found something in it.
| Name | The Accountant 2 |
| Genre | thriller, action movie |
| Director | Gavin O'Connor |
| Cast | Ben Affleck, Jon Bernthal, Jonathan Simmons, Cynthia Addai-Robinson and others |
| Studios | Artists Equity, 51 Entertainment, Zero Gravity Management, Filmtribe, Metro-Goldwyn-Mayer, Warner Bros. Pictures |
| Timing | 2 hours 12 minutes |
| Year | 2025 |
| Link | IMDb |
Christian Wolf (Ben Affleck) continues to deal with dirty money from various organizations, turning it into legal income in the eyes of the law. He is able to calculate large sums in his head almost instantly, so the work does not cause him much trouble. But problems still find a man when an old friend of Wolf is killed. Now he must find the culprits and uncover a terrible conspiracy. In this he will be helped by the deputy director of the US Treasury Department, Marybeth Medina (Cynthia Addai-Robinson) and his own brother, Braxton (Jon Bernthal). Christian and Braxton's family relationship is far from ideal, so in parallel they will still have to find a common language.
Even though the first part of The Accountant was released almost 10 years ago, the sequel relies on knowledge of its history and is in no hurry to explain anything. The authors seem to want to say that everything in the script is as serious as possible, you need to carefully consider all the scenes and analyze what you see and hear. But such an attitude turns out to be tinsel, because behind the pretentious wrapper in The Accountant 2 there is nothing truly valuable hidden.
The story, which should have intrigued with financial conspiracies and dangerous investigations, actually turns out to be overly complicated and frankly confusing. The writers seem to have decided that the only way to surpass the first part is to intensify everything that already seemed a bit absurd. The result is a muddy plot, where the motivations of the characters are vague, and storylines suddenly appear only to disappear just as suddenly without any logical conclusion. In the first part, there was an autistic girl who helped the main character with technology? In The Accountant 2 there is a whole squad of autistic children. No, this is not a joke. Yes, this characterizes the entire film well.
Instead of a tense thriller built on clever moves and the gradual revelation of secrets, the viewer gets a heavy, burdensome flow of exposition. The characters don't so much act as they endlessly explain what's happening, who's who, why it should be important, as if they're afraid that without constant clues the audience will finally get lost. And they still get lost, because the story is unable to interest and tie you in, you feel almost zero empathy for the characters. A glaring exception is one of the antagonists, whose motivation and fate are revealed closer to the finale. It was a poignant moment, but it also emphasized how indifferent the authors are to everything else.
Attempts to dilute this scripted hodgepodge with action scenes also do not save the situation. Yes, in The Accountant 2 there are several brutal fights that try to match the serious tone of the film. However, the staging of these fights and shootouts sometimes looks awkward and not very inventive. Some critics have aptly compared their quality to television shows of past decades, and there is some truth in this. The action here is not so much exciting or impressive as it serves as an obligatory element of the genre so that the story does not finally slide into boring dialogues.
Perhaps the only aspect that deserves sincere praise is the interaction between Ben Affleck and Jon Bernthal. Christian Wolff was the main plus of The Accountant in the first film, and in the sequel he is still pleasant to watch, but his brother creates an interesting contrast. The characters have a difficult history, and attempts to establish relationships against the backdrop of another crisis do provide some lively and human moments, even if they seem detached from the overall script. There is a certain chemistry between the actors, which is manifested in short dialogues and joint scenes, adding elements of a buddy movie to the generally gloomy atmosphere of the film. However, there is a high probability that you will see something on the level of Young Sheldon in the story of their relationship - and all the magic will be ruined.
The Accountant 2 feels utterly empty. The film attempts to touch on themes of family ties, justice, and the moral dilemmas of a man living outside the law, but it does so in a very superficial way. None of these themes are properly developed or explored. In terms of its portrayal of the main character, Christian Wolff, the sequel continues along the original's path, exploiting his autism as a kind of superpower, but without delving into the real challenges or experiences of people with autism spectrum disorders. This approach feels not only simplistic, but also callous and potentially offensive. The film lacks the courage or desire to say anything truly meaningful or even take an honest look at the complexity of the issues raised.
Gavin O'Connor's direction here feels heavy and uninspired. The editing is choppy, the pacing uneven. The Accountant 2 can be unreasonably slow in dialogue scenes and at the same time rushed in moments that would require more attention. The overall impression of watching is more of a test of endurance than entertainment. Instead of a gripping and intelligent thriller, the viewer gets an experience that has to be endured, counting down the minutes until the end credits. All that remains is a sense of wasted time and disappointment.
The Accountant 2 is a classic example of a sequel made more for commercial reasons than creative necessity. An overly complicated and empty plot, a flawed script, unconvincing action, superficial themes, and a lack of fresh ideas all make the film a dull and unsatisfying spectacle. Even a good acting duo of Affleck and Bernthal can't save the film from failure.
However, the vast majority of its ratings are still positive, something like 7/10. Perhaps it was the combination of seriousness and absurdity, the same excessive overcomplication that appealed to the audience. Because even a riddle without an answer makes sense if you never find out about the lack of an answer. So it is quite likely that you will like the movie. Just don't think about it too much, even if it prompts you to do so. That's better.