‘The Accountant 2’ review: Ben Affleck and Jon Bernthal are back with a winning formula

Dir: Gavin O’Connor. US. 2025. 132mins 

The efficient, uneven sequel The Accountant 2 introduces an endearing buddy-comedy element to this action-thriller franchise, finding Ben Affleck’s autistic accountant and Jon Bernthal’s merciless killer putting aside their differences to battle a new crop of bad guys. The 2016 original had its share of ludicrous components — chief among them was the fact that its insular title character happened to be a whiz with mathematics as well as combat — but the follow-up smartly leans into the absurdity, making this second chapter a more pleasurable ride without succumbing to self-parody. 

A pummelling, elemental approach

Premiering at SXSW, the picture opens in the UK and US on April 25. (Warner Bros. oversees the international rollout, while Amazon MGM Studios will handle US distribution.) The Accountant grossed $156 million worldwide — an impressive tally for a modestly-budgeted actioner — and no doubt the filmmakers hope audiences have been waiting for another chapter. Original star Anna Kendrick does not return, setting the stage for Affleck and Bernthal to take centre stage playing estranged brothers seeking to repair their frayed relationship. 

As The Accountant 2 begins, forensic accountant Chris (Affleck) is summoned by US Treasury Deputy Director Marybeth Medina (Cynthia Addai-Robinson) to deduce why her retired former boss, Raymond King (J.K. Simmons), was gunned down in Los Angeles. Recruiting his brother Brax (Bernthal), with whom he has not spoken since the events of The Accountant, Chris believes King was looking for missing members of a Mexican family — and that their whereabouts are linked to a nefarious criminal operation.

The Accountant explored the makeup of its protagonist, who has difficulty making connections with others but is a brilliant problem-solver. That film, also directed by Gavin O’Connor and written by Ozark co-creator Bill Dubuque, recounted Chris’ painful childhood in which he and his brother were raised by a brutally strict military father — explaining how Chris learned to be an expert marksman and soldier beyond having an aptitude for numbers. Ludicrous and convoluted, The Accountant was diverting, disposable entertainment elevated by Affleck’s consciously withdrawn performance.

Perhaps wisely, the sequel seems less interested in Chris’ condition or his backstory, instead exploiting the rapport between Affleck and Bernthal, who make for an agreeable comic duo. While Chris is reserved and monotone, the cocky Brax makes snarky asides, constantly teasing his brother about his uptight manner. But Affleck gets his share of digs in as well — although Chris may not be as outgoing as Brax, his ability to unleash a deadpan retort makes The Accountant 2 a funnier film than its predecessor.

Such a narrative strategy has its downsides, however. As much as this sequel wants to speak out about the plight of migrants coming to America, those sombre concerns are undercut by Affleck and Bernthal’s odd-couple repartee. Additionally, The Accountant 2 expands on the original’s late-reel surprise of the identity of Chris’ all-knowing handler, giving him a whole team of autistic young tech geniuses capable of hacking into any computer in the world.

Too often, this franchise can belittle autism by making it seem like a superpower, and Chris’ tech team is played for laughs in ways that can be uncomfortable. (Add to that, Medina, quite reasonably, complains that what Chris’ team is doing is illegal and unconstitutional — concerns that are mostly met with a shrug by the filmmakers.)  What keeps The Accountant 2 rocketing forward is O’Connor’s growing skill with action sequences, mixed with quieter scenes when Chris and Brax let down their guard around one another. 

In truth, the central mystery, which allows Chris to show off his ingenious mind, is the film’s weak link, introducing a bland assassin, Anais (Daniella Pineda), who is given plenty of screen time to little effect. But whenever the film starts to lose momentum, Chris and Brax’s combat prowess returns to the fore. There’s a B-movie purity to how this franchise conducts its business, eschewing the flash of modern blockbusters for a more pummelling, elemental approach to its shootouts and hand-to-hand fight scenes. On top of that, The Accountant 2 has added a winning sense of humour to the equation.