We live in the era of legacy sequels. In an effort for a film studio to try and drive audiences to theaters, they’ll revive any and all nostalgic franchises that haven’t seen an installment in over a decade to try and capitalize on a person’s nostalgia. And then you have sequels like The Accountant 2. I don’t recall anyone asking for a sequel to a standalone action film from 2016 in 2025, but that’s the world we live in.
To its credit, The Accountant was an enjoyable action film. I wouldn’t call it a masterpiece by any definition of the word, and one that had a questionable depiction of an autistic protagonist, but I liked it well enough and was pleased to see the original cast and director returning for a sequel. It didn’t need a sequel, and it certainly still has some really questionable depictions of autistic people, but it’s an entertaining action movie, if not a generic one.
The Accountant 2
Director: Gavin O’Connor
Release Date: April 25, 2025 (Theatrical)
Rating: R
Set eight years after the events of the first film, Marybeth (Cynthia Addai-Robinson) has become the head of the Treasury Department’s Financial Crime division and has learned that her predecessor, Raymond King (J.K. Simmons), who had become a PI after leaving the department, has died. On his arm, he leaves a message for Marybeth to reach out to Christian Wolff (Ben Affleck), to help solve the case he was working on regarding the disappearance of a family eight years ago. Given the complexity of the case, Christian also reaches out to his estranged mercenary brother Braxton (John Bernthal) for assistance, which will take the duo into the world of drug cartels, child trafficking, and rival assassins.
Right off the bat, if you’re going to talk about The Accountant 2 or its predecessor, you’re inevitably going to have to talk about the film’s depiction of autism. I myself am not autistic, but I think I can safely say that how it’s shown here is a bit outlandish and not at all accurate. While the moment-to-moment conversations Christian has with his brother are pretty on-the-nose, with Christian unaware how to empathize with his brother and Braxton not knowing how to communicate with him due to his disability, other scenes… not so much. There is a movement that advocates autism as a superpower, but The Accountant 2 takes that sentiment to a cartoonish.
Our introduction to Christian in The Accountant 2 has him going to a speed dating event where, due to his mathematical abilities, he creates a formula to make the most optimal dating profile. It’s a bit ridiculous, and the following scenes that show him sticking out with each woman due to his inability to recognize social cues feel like the humor is coming at his expense. And that’s just the tip of the iceberg. Later on, the incredulity is pushed to the max when Christian’s non-verbal autistic partner Justine (Allison Robertson) leads a group of autistic teens to effectively hack the planet and pull off such ridiculous feats that they become the film’s deus ex machina. I’m not sure if this would be a positive depiction or not, but that may be more of a problem with the story not knowing how to solve its problems without relying on logic-defying explanations.
Copyright: Amazon MGM
If we want to separate that from the rest of the movie, then The Accountant 2 is competent at being an action movie. While there isn’t as much action as the first film, the action is much more brutal. That kind of goes with the territory with the topics that The Accountant 2 decides to explore. Instead of looking at the shady world of tax fraud and white collar crimes, it’s more focused now on being a general crime movie. Movies looking at drug cartels are nothing new, but at points, the conflict seems almost incompatible with the character of Christian Wolff.
What made Christian Wolff compelling in the first film was how, despite the chaos surrounding his actions, it was all rooted in mathematical formulas and trying to “solve” whatever problem was presented to him. He was on a one-track mind, and whenever he was denied closure, that’s when he lost control. Those moments were some of the best moments from the first film, but they’re not here. Christian here robs the mystery because instead of trying to parse out how the disappearing family related to King’s death, he always seems to have the answer. If the main character isn’t struggling to overcome the problem, then why should I be invested in it?
At least, that’s what I thought whenever the main plot was involved. Whenever Christian is interacting with his brother, The Accountant 2 really comes alive. The best scenes in the movie all involve him interacting with John Bernthal. A part of that is because John Bernthal is just having an absolute blast in the role, whether it be him psyching himself up to call a dog breeder or having a polite conversation with a woman about The Wizard of Oz while eating ice cream, he’s a joy to watch. When you combine him and Ben Affleck together, their scenes radiate a dynamic that makes me believe that they are real siblings. The best scene of the movie is just the two of them going to a bar, and Christian experiences conflict because he has to try to figure out how to hit on a woman. That’s an interesting conflict! Not seeing Christian mow down dozens of cartel goons.
Copyright: Amazon MGM
By the time we reached the climax and Christian and Braxton were storming a base in Juarez, all I could think about was how these two characters are the core of what I assume is now a franchise. The Accountant spent its time introducing its cast and their dynamics, and now The Accountant 2 builds on their relationships. I just wish that the plot were stronger. It’s so scattershot and doesn’t come together neatly, which also weakens the climax. The villain is so ill-defined and barely present, and his henchman has nothing going for him, and their motivations are vague at best. So even the destination isn’t all that satisfying at the end of the day.
So if the journey and the destination of The Accountant 2 aren’t satisfying, then is the film worth it? I would say yes. Despite its glaring flaws, like its lack of originality, the questionable depiction of autism, and the weak main plot, the characters and the cast help at least justify why Gavin O’Connor wanted to return back to this world. As long as Ben Affleck and John Bernthal continue playing these characters and keep their killer dynamic, then I wouldn’t mind seeing a third film in the series, provided that the plot channels more of the first film’s vibes and focus instead of the sequel’s more generic presentation.
