The Accountant 2 (2025) - dir. Gavin O’Connor
After 2016’s The Accountant, both the director and stars were eager to start in on a sequel. The first film was a modest critical and commercial success, and there was surely enough to the concept of Affleck’s autistic savant accountant Christian Wolff bouncing off Bernthal as his wisecracking mercenary brother. But churning tudio leadership and a focus on larger blockbusters over more mid-budget, adult-centered content meant the project was stuck in development hell for 8 long years.
So, worth the wait?
Sure. The first film was reasonably enjoyable for a high concept action flick, with the same amount of care and thought as, say, one of the better Jason Statham “murder machine kicks righteous ass” films. If it had a standout flaw, it was that the film took itself a little too seriously, which meant Affleck’s ‘on the spectrum’ mannerisms came off as kinda flat and cheap. The whole robotic, affectless schtick that is a lazy person’s instant characterization of what ‘autism’ looks like.
The sequel doesn’t really solve these problems, so much as lean into them for the comedy potential. There’s a LOT more humor inherent here, now that it’s essentially become a buddy-cop Odd Couple dynamic. The plot here is especially silly, inventing a ‘spontaneous savant syndrome’ where brain trauma turns people into tactical geniuses or some such, but as with most of these films, the details are pretty immaterial. We want to see Affleck and Bernthal argue, misunderstand one another, some awkward comedy where Ben’s social failings suddenly become positives (here, his sudden joy and skill at country line dancing) and the aforementioned righteous ass-kicking. And, in that sense, the movie delivers on its promises.
Now, I could, if were so inclined, go off on how this film portrays neuro-atypical people, how not every one on the spectrum is a math or pattern recognition genius, and on and on. It’s actually pretty egregious if you’re in the mood to be angry about it. But firstly, I don’t think that’s really my argument to make. I’m not part of that community. And secondly, while it almost certainly isn’t representative of any typical reality, neither is Lord of the Rings or The Substance or any other film about some ‘heightened reality’. These are characters with superpowers, every bit as silly as someone in a cape and spandex. But the handwavy explanations for them are just marginally more grounded than “alien super-race” or “magic lion blood”. The film doesn’t expect you to believe these people ACTUALLY exist. It’s just contemplating a fun story where they DO exist.
If you liked the first well enough, the sequel will make for a decent evening’s entertainment. Currently streaming on Amazon Prime in the US.
3 out of 5 amusingly unfunny tax-accountant jokes.