The Accountant 2 (2025) is directed by Gavin O’Connor and written by Bill Dubuque. It stars Ben Affleck, Jon Bernthal, Cynthia Addai-Robinson, Daniella Pineda, Robert Morgan, Grant Harvey, J.K. Simmons, Allison Robertson, Alison Wright, Andrew Howard, Yael Ocasio, Lombardo Boyar, Fernando Chien, Abner Lozano, Talia Thiesfield, Presley Alexander, and Michael Tourek. When an old friend is murdered, Christian Wolff (Affleck), his estranged brother, Brax (Bernthal), and their former adversary, Special Agent Marybeth Medina (Addai-Robinson), make it their mission to find those responsible. As their investigation progresses, they uncover a human trafficking scheme involving children with conditions similar to Christian’s. Along the way, the two brothers are forced to come to terms with their unusual relationship in a variety of violent and surprisingly heartwarming ways. 

Even though Affleck’s performance feels like a noticeable regression, he isn’t the film’s only draw this time around. Faithful to the promise of the first movie’s ending, Jon Bernthal’s Brax receives a much more substantial role. The film incorporates a fun, buddy-comedy element that occupies a significant portion of the narrative, but it’s the best part. It nails both the tragedy and the beauty of brotherly relationships. They’re tragic in the sense that they force a connection between two unlike people, but beautiful in the way they force those two people to confront their differences and hopefully learn from one another. The script also succeeds in providing humor that not only makes us laugh but also conveys something meaningful about the characters themselves. For example, there’s a fair amount of humor sourced from the idea that Christian and Brax, who were raised by a single dad, struggle to connect with the opposite sex. It’s a fun way to highlight the loneliness attached to their chosen careers, but it also places them on a similar playing field, showing that although people with autism may struggle with atypical things, everyone struggles with something. There’s also something authentic about the idea that if you were to exclusively listen to what these two say, it would seem like they hate each other. However, their actions tell a different story and prove that talk is cheap when it comes to blood. 

I appreciate that the story doesn’t just simply retread the structure of the first film, but it’s ultimately a forgettable effort. I honestly would’ve preferred the entire movie to focus on Christian and Brax as they embark on various, non-deadly escapades. Oftentimes, when the film shifted its focus to more serious subject matter, I found myself itching to return to the lighter side. This is once again a loving portrayal of people on the spectrum, but I again struggle with certain creative choices that make it feel like a comic book film. The ace team of teenage hackers capable of taking down world governments only makes me laugh.

The film culminates in an action set piece far superior to the first movie’s. Unfortunately, it’s nothing particularly memorable and makes the common mistake of shrouding the action in a haze of smoke. This may have been cool 20 years ago, but nowadays it feels like a lazy attempt to save money.

 Overall, this is a great sequel that matches its predecessor in nearly every way, but also improves upon it with the endlessly entertaining dynamic between its two main characters. That being said, I couldn’t care less about the actual story or action. It’s fun, light, “kill two hours” entertainment. It’s not particularly deep or surprising, but I had a smile on my face throughout most of it. If you liked the first film, be sure to check it out. B