‘The Accountant 2’ Review – A Slightly Silly Step Down

Making a successful film is beyond difficult. The fact that films get made at all is a minor miracle. When The Accountant was advertised nine years ago, the jokes were everywhere. Really? Ben Affleck playing a money launderer who is diagnosed with Autism and uses this hyperfixation on mathematics to his advantage? Yeah, I know, it sounds ridiculous. And it kind of is. But both the writer (Bill Dubuque) and the director (Gavin O’Connor) seemed to understand that, in order for it to work, they had to play it straight and almost deathly serious. Sure, there was some awkward humor involved in Christian (Affleck) misunderstanding social cues, but mostly it was an action-drama. Somehow, with all of the same people involved, The Accountant 2 takes so many missteps, one wonders if they remember making the first film at all.

After the death of a returning character from the first film, The Accountant 2 sets our awkward hero off on a quest to solve the mystery of both who and why. Christian is first paired with an agent, Marybeth Medina (Cynthia Addai-Robinson), then reunited with his brother, Braxton (Jon Bernthal), and finally works with both of them together to solve the case. As one would expect from a film like this, there is a relatively long and winding path to get to the finish line. Christian is, of course, well ahead of everyone else in finding the patterns, but there is only mild joy in the back-and-forth between him and his partners.

The film cannot seem to decide on a tone to set. Medina’s plot line is hyper serious to the point of an eye roll inducing focus on going “by the book.” On the other hand, it also features Bernthal at his goofiest, which is an odd pairing with the harsh, stylized violence. Even Affleck seems to be playing a slightly different, almost silly character as compared to the first film. The action itself is impressive, which is no surprise given the involvement of Affleck, Bernthal, and O’Connor. This is where the film shines; there is a genuine sense of brutality without ever feeling over-the-top or uncomfortable. The problem remains the reason for that violence. Yes, they are on a mission to avenge a fallen comrade, but the subplot surrounding the actual killer is what the movie hinges upon.

Without spoiling anything, this is easily the worst part of the film. The background is one part “ripped from the headlines” sob story, and one part mediocre X-Files episode. When all is revealed through an interminable voiceover, a moment that is designed to provide a wow factor, simply leads to stifled laughs at the incredulity of the villain. This sequence is one of many in the film that needs “a little less talk and a lot more action.” Sure, we are treated with security camera footage, but most of this feels deeply uncinematic. It is a necessary evil, emphasis on the evil, that we must sit through to get to the next action sequence.

Honestly, it could stand to be a lot less clever and a lot more driven. But hey, if you ever wanted to see Ben Affleck awkwardly square dance and Jon Bernthal hop on top of a table clapping for him, boy do I have the movie for you! This particular sequence, with Affleck dancing in, as Braxton calls them, “Forrest Gump shoes,” feels like an entirely different movie than we bargained for, and not in a good way. This all, thankfully, does lead to an exhilarating finale that is absolutely worth waiting for. 

That final scene, although elongated, feels just right for fans of the original. Bernthal and Affleck, fighting together, in tandem, is one of the best reasons to see a movie on the big screen. The action is well-choreographed, has an actual sense of geography, and has enough near-misses (and hits) to keep even the most action-experienced viewers on their toes. It is no small feat to create a scene in which our heroes have limited vision and both have us experience that, but also never feel frustrated. Fight Choreographer David Conk, Fight Choreographer Vlad Rimburg, and Cinematographer Seamus Garvey all work in concert to create a visceral and memorable experience to excite us action junkies more than effectively.

The Accountant 2 is certainly not a bad time at the theater, but it seems to be a victim of not fully understanding what made the original a surprise hit. Most of the jokes land, but they don’t seem to completely fit the world that we have already inhabited. The physicality and action certainly work, but also seem shoehorned in because this is what is expected. This is a movie to be enjoyed in the moment and then almost immediately forgotten.

The Accountant 2 will debut exclusively in theaters on April 25, 2025, courtesy of Amazon MGM Studios.