The Accountant 2 (2025) - Film Review

      The Accountant 2, 2025.

      Directed by Gavin O’Connor.

      Featuring Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson, J.K. Simmons, Daniella Pineda, Alison Robertson, Robert Morgan, Grant Harvey, Andrew Howard, Matt Linton, Cassandra Blair, Nik Sanchez, John Patrick Jordan, Fernando Chien, Abner Lozano, Catherine Adell, Michael Tourek, and Monica Bhatnagar.

      SYNOPSIS:

      Christian Wolff utilizes his sharp intellect and illicit tactics to unravel the unsolved murder of a Treasury chief.

      It's unfortunate that Gavin O’Connor’s The Accountant 2 (again based on a screenplay by Bill Dubuque), which is supposedly an action-oriented crime thriller, tends to be more enjoyable when it shifts away from its serious narrative to focus on lighter moments.

      A scene where Ben Affleck’s autistic accountant Christian Wolff attends a speed-dating event, where the app’s developers boast about their success, only for him to cleverly manipulate the algorithm for his own gain while hilariously fumbling through the brief time he has with each woman as he explains his methods? That’s comedic gold. Watching Christian and his hot-tempered yet lonely younger brother Braxton (Jon Bernthal) spend time together and navigate sibling issues while spontaneously visiting a country club for line dancing? I’d like to see more of that!

      Although the blend of math puzzles and action worked in The Accountant, here it feels like a forced detour to the delightful and genuine character work being done by Ben Affleck and Jon Bernthal. At one point, a character comments, “I don’t know if I’m looking at one puzzle or ten puzzles,” which seems fitting given the sequel’s mystery is a dull, disorganized affair. It also rehashes a well-worn trope: killing off a key character from the first installment as a means to create more conflict.

      Christian’s character and his world are compelling enough that a sequel shouldn't have to retread the same ground. Upon learning that this sequel was in the works, my immediate thought was, “Who wanted this?” After watching the film, it’s clear that there’s more to delve into with these characters, especially Christian and Braxton. Indeed, this is a roundabout way of saying that The Accountant 2 doesn’t require action or a mystery to solve; simply placing these characters in a new scenario could yield a much more interesting experience, which is largely supported when it takes the form of a hangout film.

      That said, the mystery involves Christian being alerted by Treasury agent Marybeth Medina (Cynthia Addai-Robinson) about the murder of his former contact, Ray King (J.K. Simmons), who used to receive sensitive information from him. Before his death, Ray cleverly arranged for Christian to continue his investigation, which revolves around the years-old disappearance of an undocumented immigrant family, with only a photograph to work from showing their son at around five years old, now likely about 13. Christian enlists his hitman brother Braxton for insight into the criminal underworld.

      Much of the film features interactions among the three characters, with Marybeth strongly opposing the illegal tactics Christian and Braxton are willing to employ to obtain information, even if it requires violence and kidnapping. Unfortunately, this dynamic can feel off-putting and bothersome, likely due to clichés. The one instance where it succeeds is a truly unsettling scene involving Christian's nonverbal handler (Alison Robertson), who operates an Academy for gifted autists, teaching them about computer hacking. In this scene, they identify a civilian who inadvertently captured a selfie that appeared on traffic camera footage, which could lead to details about Ray’s killer—an assassin portrayed by Daniella Pineda—if they can hack her devices and retrieve that photo.

      The Accountant 2 seeks to navigate this moral ambiguity. It also aims to tell a story about sibling tension while contemplating Christian’s autism in a way that would feel sincere if the rest of the film were not so outlandish. There is a poignant moment when Braxton questions whether their estrangement stems from his actions or Christian’s condition, to which Christian replies, “I’m just me.” It’s a striking emotional exchange, yet we wish The Accountant 2 would clarify its identity.

      Despite a brutal neck-snap stomp, the film’s climactic action scene is forgettable and lacks impact, particularly since Christian's motivation to risk his life to save the aforementioned teenager is rather absurd. While there is a decent twist, much of this puzzle remains uninteresting, leading to uninspired dramatic tension and action. Furthermore, there is hardly any accounting involved. Thus, The Accountant 2 attempts to tackle too much, ultimately achieving little and neglecting the very subject indicated by its title. The one scene featuring accounting is comedic; another instance among many that solidifies that these films should aim for heartfelt comedies relying on star chemistry going forward.

      F