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The Accountant 2 opens with former Financial Crimes Enforcement Network (FinCEN) Deputy Director Ray King (JK Simmons – Red One) getting involved with shady shenanigans with the not-so-mysterious Anaïs (Daniella Pineda – Plane), given how she sets her stall out early on.
He states he’s semi-retired, and is looking for a Salvadorean family and wants her help in locating them, although she seems an odd choice, given that for anyone else she meets, she’s clearly got so many bats in her belfry, that she’ll just whip out a gun and blow them away.
Meanwhile, the film’s lead, Christian Wolff (Ben Affleck – The Flash), is taking time out by speed dating, albeit with almost all of the women lining up only for him, and in answer to their questions, he gives replies in his usual stilted fashion, but due to his condition, just ends up sounding like Kryten from Red Dwarf, with his overly-factual responses. Hence, he gets no dates, but this segment is still quite amusing.
The first stupid segment of this film comes as while he’s still lives in a caravan, he’s also left a ton of stuff behind in a rented flat, which is ridiculous for someone normally so precise, but then it just highlights this film’s awful writing.
As such, it’s intercepted by FinCEN bod Marybeth Medina (Cynthia Addai-Robinson, like Simmons, reprising her role from the first film), who pieces it all together and needs Wolff’s help. He’s wanted by the FBI for committing various criminal acts, but somehow that doesn’t seem to matter when she’s looking for another baddie.
Similarly, she even turns a blind eye when they quiz a foreman, only to result in him purposely dislocating the man’s shoulder when Wolff feels he’s being evasive, establishing that by him not answering a question truthfully first time.
The same happens when they ultimately also get Wolff’s brother, Braxton (Jon Bernthal – The Amateur), involved, whose day-to-day job is a hitman. Yes, you can hear the sound of credibility being stretched to breaking point.
Add in some improbably computer hacking for the hard of thinking, forcing a computer to send a file by email, even though they do nothing to remove it from the Sent Items folder; and the fact it’s 8 years passed since last film in their time, but 9 years for us – even though the sequel has languished in development hell, including considering a TV series as a follow-up – and it makes me not sure who was calling for this sequel, since the box office figures don’t bear that out.
2016’s The Accountant had a budget of $44m, eventually taking $155.2m at the box office, while The Accountant 2 upped the budget to $80m, but has only taken $43.7m after a whole week.
I calculate this second film is making a loss, not a profit.
Either way, for all Christian’s austistic blah-blah-blah, he soon proves that the only way to solve problems with baddies, is not with his mental arithmetic actions, but always by him and Braxton teaming up, using their fists or toting semi-automatic rifles and blasting baddies away like a game of Call of Duty.
I also saw this film in the Dolby Screen, as it fitted in better with the times of watching Until Dawn and Warfare, but it didn’t shout any reason to specifically go for that screen.
NOTE: There are no mid- or post-credit scenes.
The Accountant 2 is in cinemas now, and is available to pre-order on 4K Blu-ray, Blu-ray and DVD, ahead of its release date TBA.
Detailed specs:
Cert: 
Running time: 132 minutes
Release date: April 28th 2025
Studio: Amazon MGM Studios
Aspect Ratio: 2.39:1
Cinema: Odeon Trafford Centre
Rating: 4/10
Director: Gavin O’Connor
Producers: Ben Affleck, Lynette Howell Taylor, Mark Williams
Screenplay: Bill Dubuque
Music: Bryce Dessner
Cast:
Christian Wolff: Ben Affleck
Braxton: Jon Bernthal
Marybeth Medina: Cynthia Addai-Robinson
Ray King: JK Simmons
Justine: Allison Robertson
Justine (voice): Alison Wright
Anaïs: Daniella Pineda
Burke: Robert Morgan
Cobb: Grant Harvey
Batu: Andrew Howard
Alberto: Yael Ocasio
Tomas: Lombardo Boyar
Ike Sudio: Michael Tourek
Sorkis: Fernando Funan Chien
Gino: Abner Lozano
US Attorney Gutierrez: Talia Thiesfield
Lane: Presley Alexander
Charles: Nik Sanchez
Miles: Corwin Ireland
Reviewer of movies, videogames and music since 1994. Aortic valve operation survivor from the same year. Running DVDfever.co.uk since 2000. Nobel Peace Prize winner 2021.