The Accountant 2

Peter W Sheehan 24 April 2025

This American thriller is a sequel to The Accountant (2016). The film develops on its 2016 appeal, when Christian Wolff applies his brilliant mind and illegal methods to solve a Treasury chief's murder.

THE ACCOUNTANT 2. Starring: Ben Affleck, Cynthia Addai-Robinson, Jon Bernthal, and J K. Simmons. Directed by Gavin O’Connor. Rated MA15+. Restricted (Strong Violence). 133 min.

When an associate of Treasury agent Marybeth Medina (Addai-Robinson) is assassinated by unknown killers, Medina contacts Christian Wolff (Affleck) to help solve the murder of Ray King (JK Simmons). In trying to solve his murder, Christian reaches out to his estranged brother, Braxton (Bernthal) for help.

In this film, as in the original movie, Christian continues to demonstrates a special talent for solving complex murder: ‘he does what others won’t’ we are told.

Wolff is an autistic accountant who launders money for dangerous criminals, and his brother Braxton runs a security company for high-profile and well-heeled clients. The same writer and director return and maintain strong continuity from the 2016 original The Accountant. The sequel works hard to broaden the appeal of the original, with the director revealing plans to expand ‘The Accountant’ into a trilogy, as well as a television series to match.

Bernthal attempts to bring relief by using his style to complement the coldness and ruthlessness of his brother. This film spends much more time on the relationship between the two men than did the original movie. Christian’s disability is treated as the key to exceptional skill while Braxton is entertainingly lethal.

The sequel has a complex and convoluted plot that keeps viewers guessing all the way to the end. Christian is an unusual version of an unpredictable assassin, while Braxton enacts a supremely confident hitman. The plot congeals around Christian reconnecting with his brother. Both men regularly kill, and in this movie they become targets for a ruthless network of killers.

The movie explores sibling dynamics, and the combination of Affleck and Bernthal supply the glue. The sequel emphasises family connections, and character appeal is enhanced intentionally by developing the relationship between Christian and his brother by ruthless killing. In this movie, aggression is reliably the name of the game.

Spherex
Released 24 April 2025

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