The Accountant 2  (15) |Close-Up Film Review

By day, I’m working a job that feels suspiciously like auditing—dealing with systems, numbers, and plenty of routine. But by night, I shed that sensible skin and step into cinemas as a film critic, scribbling thoughts in the dark while action explodes on-screen.

Watching The Accountant 2, I felt oddly seen. Maybe I’m not quite a highly trained killer with a ledger and a sniper rifle—but there’s something oddly relatable about leading a double life.

The Accountant 2 picks up where the 2016 sleeper hit left off, reuniting Ben Affleck with director Gavin O’Connor. Affleck returns as Christian Wolff, the autistic, forensic accountant with an unparalleled knack for mathematics—and a deadly side hustle as a freelance assassin. This sequel dives deeper into his bond with his brother Braxton (Jon Bernthal), a character who played a smaller role in the original but here takes centre stage alongside him. The plot revolves around a new conspiracy involving dodgy financial trails, government interests, and a morally ambiguous tech company. Without giving too much away, Christian is drawn into a situation that forces him to confront not only external threats but his family’s past, testing both his loyalty and precision. Cynthia Addai-Robinson also returns, adding continuity for fans of the first film.

There’s no denying that The Accountant 2 packs a punch—literally. The action sequences are slick and tightly choreographed, balancing gunfire and hand-to-hand combat with calculated efficiency. But what elevates this film from being just another action flick is its emotional weight. Christian and Braxton’s relationship brings heart and vulnerability to a story filled with corporate espionage and bloodshed.

Affleck once again delivers a measured and quietly powerful performance. He handles the character’s neurodivergence with care, presenting Christian not as a gimmick but as a man with complexity, intelligence, and heart. It’s also worth noting the film’s portrayal of SEN (Special Educational Needs) individuals, which is done respectfully and adds an extra layer of depth. It’s not often that mainstream thrillers engage with neurodiversity meaningfully, so this aspect deserves praise.

Where the film stumbles, however, is in its pacing. Clocking in at over two hours, it begins to feel sluggish in the middle. There are scenes that could have been trimmed without losing momentum, and a tighter runtime would have sharpened its impact. While the blend of dry humour and intense action mostly works, some tonal shifts feel uneven. At times, the film doesn’t quite know whether to lean fully into its serious thriller roots or indulge in more comic book-style absurdity.

Still, it’s a surprisingly accessible sequel. While having seen the original film will definitely give audiences more context—especially around Christian’s backstory and emotional journey—you don’t have to have seen it to follow this one. The narrative is self-contained enough for newcomers, though fans of the first will undoubtedly appreciate the character development and callbacks.

So is The Accountant 2 better than the original? That’s a hard one to call. It depends what you’re looking for—more action, more heart, or a more polished package. For me, this sequel feels like a natural evolution of Christian Wolff’s story. It doesn’t reinvent the formula, but it builds on it with confidence and a surprising amount of soul.  Overall, it’s a solid action-thriller with a strong emotional core. It’s not without its flaws—mainly in length and tone—but there’s plenty to enjoy, from the brutal fight choreography to the quiet moments of brotherly connection. It’s a film that embraces its own oddities, and in doing so, gives us a character who stands apart in a genre often dominated by one-note heroes.  In summary a thoughtful, engaging sequel.