‘The Accountant 2' review: Sequel delivers smarter action, sillier fun and Ben Affleck's best role in years

San Francisco Chronicle​

23-04-2025

'The Accountant 2' is a rarity. It's a sequel that blows by the respectable original, evolving into something simultaneously smarter and sillier, more grounded and much more fun.
Ben Affleck is back — finally, in his best role in years (along with his 2020 turn in 'The Way Back') — as Christian Wolff, an awkward, high-functioning autistic bean counter for bad guys who is secretly a super-killer. He and his estranged brother Braxton (Jon Bernthal), a slick and successful assassin, reunite when Chris is summoned to help investigate the murder of a former U.S. Treasury agent he used to feed tips to on crimes.
The plot is a bit murky, but it involves a Los Angeles human-trafficking ring, a missing boy and a female assassin (Oakland native Daniella Pineda). Chris' sort-of ally from the first film, law-and-order U.S. Treasury Deputy Director Marybeth Medina (Cynthia Addai-Robinson) reluctantly seeks his savant-level assistance to untangle the mess. One sign of the film's intelligence, by the way, is Marybeth's principled objection to the brothers' extrajudicial approach to investigation. (The violence, by the way, is excellent.)
Remarkably, the far-superior sequel is by writer Bill Dubuque and director Gavin O'Connor, the same guys who worked on the 2016 original. That film was enjoyable, but it feels as if every tweak they've made for the new one works — even some that could have gone too far, like when the plot fully stops for an extended brotherly bonding sequence.
The closest current analogy would be the 'Reacher' Prime Video series, which was a grim, unintended parody of machismo its first season and a lightened-up, whacked-out joyride in its second. Here, the filmmakers deftly pick their spots to lean into character comedy, and 'Accountant 2' is all the better for it.
Affleck and Bernthal's portrayals are miles ahead of where they were in the first film. Bernthal seems to benefit from revisiting roles years later, as evident in his convincing return as The Punisher in the current ' Daredevil: Born Again ' series. This time around, Braxton is informed by fraternal warmth and goofiness. The brothers' relationship feels settled into, and it's a pleasure to watch. When Braxton is about to invite some women into their motel room, he admonishes the stiff Chris, 'Just go stand over there. Don't be scary.'
Affleck's Chris is much more detailed and lived in now. Before, physical and vocal inconsistencies could pop out, but the Berkeley-born actor is in the groove here. There's increased precision in Chris' neurodivergent behaviors and vocal mannerisms (perhaps credit is due to the film's neurodiversity consultant, 'Autism: The Musical' star Elaine Hall). Affleck appears more relaxed, so the character is more alive.
That pays off throughout, as when hyper-efficient Chris navigates the perils of speed dating, occasionally remembering to crank his face into a smile or deploying 'smooth' patter such as, 'Eventually, this body will be a corpse.' Then, when we've nearly forgotten this is an action movie, we're brutally reminded what Chris and Braxton do so well.
The action sequences are some of the best so far this year. Hats off to stunt coordinator Fernando 'Fern' Funan Chien and tactical advisor Tyler Grey. And the fights aren't just good for camera; they convey character.
There's also the delightful introduction of a major element this review will leave audiences to discover, but let's just say it would be a certain secretary of Health and Human Services' worst nightmare.
Not for nothing, the film happens to be releasing at the end of Autism Awareness Month.
More of Chris' super-detective skills would have been appreciated, and the opening feels chaotic, but those are quibbles with so many other enjoyable elements packed in. The convoluted plot will leave viewers with some unanswered questions, should they pull at its threads, but it's a good bet they'll likely leave well enough alone after being so entertained.
'Accountant 2' lays solid groundwork for another sequel. Let's just hope it doesn't take another nine years.
Michael Ordoña is a freelance writer.