The Accountant 2 is an American action thriller directed by Gavin O’Connor and written by Bill Dubuque, the same creative team behind The Accountant (2016). This film serves as a sequel to the 2016 hit, The Accountant, and features Ben Affleck and Jon Bernthal, with several other key cast members returning to reprise their roles.
The film had its theatrical premiere on April 25, 2025, under Amazon MGM Studios. Fans can also look forward to a third installment, as the director has always envisioned the series as a trilogy. The upcoming sequel will center around Wolf’s journey in search of connection and love, though only time will tell how the story unfolds.
The film’s plot follows Raymond King, a former FinCEN director, who seeks the assistance of a mysterious assassin to track down a Salvadorean family. However, King is killed before the mission can be completed, leaving his protégé and current FinCEN director, MaryBeth Medina, to take over the investigation. To solve the case, Medina turns to the Accountant, Christian Wolf (Ben Affleck), who, in turn, reaches out to his estranged brother, Braxton (Jon Bernthal), for help.
The sequel came out after 9 years, which is quite a long wait, but to my surprise, it turned out to be a thoroughly enjoyable follow-up. The story is fast-paced, the perfect balance between emotional depth and action. One of the smartest decisions the director made was casting Jon Bernthal as a co-lead. The chemistry between Bernthal and Ben Affleck was outstanding, particularly the dynamic between their characters, Wolf and Braxton. Watching Bernthal’s playful taunting as he teases his brother, paired with Ben’s robotic, emotionless responses, made for some genuinely entertaining moments. The contrast between the two siblings, Wolf, who’s autistic and a borderline genius, and Braxton, the tough, brass-knuckles type, felt completely natural and added depth to the story and their characters.
Much like the first film, where action wasn’t the main focus, The Accountant 2 still delivers a solid amount of action in the second half that’s right on the money. However, one drawback is the lack of development for the villain characters. The central antagonist, Anais, initially appears to be a formidable threat, but once her true identity is revealed, it raises more questions than it answers. Hopefully, we’ll get more insight into her character and abilities in the third installment, only time will tell.
I highly recommend watching the first film before diving into this sequel, and if you’ve already seen The Accountant, the sequel is definitely a must-watch. For the best experience, I suggest catching it in a Dolby Cinema to fully appreciate the stunning visuals. Seamus McGarvey’s cinematography, shot with the Alexa 35, Cooke Speed Panchros, and the Canon 50mm Dream Lens T.95, is absolutely outstanding and enhances the film’s immersive atmosphere.
