‘The Accountant 2’ Desperately Needed To Make This Change To Keep the Franchise Fresh (original) (raw)
Published Jun 9, 2025, 5:50 PM EDT
Liam Gaughan is a film and TV writer at Collider. He has been writing film reviews and news coverage for ten years. Between relentlessly adding new titles to his watchlist and attending as many screenings as he can, Liam is always watching new movies and television shows.
In addition to reviewing, writing, and commentating on both new and old releases, Liam has interviewed talent such as Mark Wahlberg, Jesse Plemons, Sam Mendes, Billy Eichner, Dylan O'Brien, Luke Wilson, and B.J. Novak. Liam aims to get his spec scripts produced and currently writes short films and stage plays. He lives in Allentown, PA.
The Accountant was a perfectly enjoyable action thriller that did respectable business in 2016, but slowly faded out of memory because of its overt similarities with other action franchises. The premise was certainly a unique one, as the protagonist Christian Wolfe (Ben Affleck) is a working accountant with autism, who also happens to be an assassin and money launderer; nonetheless, the notion of a dark, brooding action hero didn’t do much to differentiate The Accountant from franchises like Hitman and Bourne. However, The Accountant 2 changed up the formula by making a sillier, more sentimental story about brotherly bonding, which took advantage of the excellent chemistry between Affleck and Jon Bernthal.
‘The Accountant 2’ Is a Buddy Adventure
The Accountant 2 takes advantage of the ending of the first film, which revealed that Bernthal’s character, Braxton, was actually Christian’s estranged brother. While they had been trained in martial arts and espionage by their late father, Christian and Braxton fell out of touch, only to be reunited when they found themselves working in the same field. The two characters are perfectly suited for a “buddy cop” adventure in the vein of Lethal Weapon or Kiss Kiss Bang Bang. Christian is quite awkward and unaware of social protocols, whereas Braxton is highly energetic and often lets his emotions get the better of him. Although they are united in their attempt to save innocent children who have fallen victim to human trafficking, the most emotional aspect of The Accountant 2 is seeing the characters amend their relationship. Braxton assumes that Christian is staying away from him out of disinterest, but in reality, his brother simply has trouble expressing his affection to people that he cares about.
Considering how many dark, serious spy movies there have been in recent memory, The Accountant 2 made the smart decision to have more fun, as the banter between Affleck and Bernthal is enough to make the sequel far more entertaining than its predecessor. Although Braxton is the type of character who often acts before he thinks, The Accountant 2 does not turn into a farce. Even when he seems erratic, Braxton tries to allow Christian to take part in situations that he would not have taken advantage of on his own. The film’s most memorable scene is set in a Texas bar, where Christian is able to flirt with a local woman after learning the moves to a dance; it eventually turns into a brawl when the woman’s disgruntled ex-boyfriends start a fight, provoking Braxton to intervene. Although it is played for laughs, this moment shows the encouragement that Christian needs to step outside his comfort zone, and how Braxton will not think twice if he thinks that his brother is in danger.
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‘The Accountant 2’ Is More Character-Centric
The Accountant 2 ties the main threat directly to the characters, as Christian and Braxton learn that a group of autistic children are being held captive to process complex information and use emerging technology. This obviously provokes Christian, who understands what it is like to be judged and taken advantage of because of his condition; it also affects Braxton, who has struggled in his adult life as a result of being from a broken family. The first film had a plot centered around financial sabotage, which was largely independent of Christian’s character arc; while the sequel does not sacrifice the complex, conspiracy-themed mysteries, there’s a greater reason to believe that Christian and Braxton would be the best people to fix this problem.
The Accountant 2 can develop a sillier story without making the characters into jokes, as it's surprisingly sensitive when it comes to the depiction of disabilities and mental health. While Christian’s autism is essentially used as a gimmick in the first film, The Accountant 2 shows how it has made him fearful of initiating new relationships, as he has faced the consequences of being misunderstood; similarly, Braxton is forced to admit his feelings of loneliness, as he has struggled to develop any meaningful relationships. Considering how much of a jump in quality The Accountant 2 made from its predecessor, it would be exciting to see Affleck, Bernthal, and director Gavin O’Connor reunite to make a third film in the franchise.
Release Date
April 25, 2025
Runtime
132 Minutes
Director
Gavin O'Connor
Writers
Bill Dubuque
Producers
Ben Affleck, Kevin Halloran, Matt Damon, Jamie Patricof, Lynette Howell Taylor, Scott LaStaiti, Michael Joe, Mark Williams, Alison Winter
Prequel(s)
