MOVIE REVIEW – Ben Affleck and Jon Bernthal light up the screen once again, carrying this tangled but energetic sequel with their undeniable chemistry. In Gavin O’Connor’s latest, Christian Wolff and his brother Brax are back to patch up their battered relationship while picking apart the threads of a sprawling global conspiracy. While we didn’t see this at the Intercom VIP screening a couple months back, streaming it on Amazon Prime (with a surprisingly solid Hungarian dub) gave us more than enough for a proper deep dive.

At the close of The Accountant, Ben Affleck’s Christian Wolff—a numbers genius with autism who moonlights as an assassin—finally got his wish: freedom, solitude, and a life lived on his own terms in his beloved trailer. After taking down a slippery businessman and reuniting with his estranged brother Brax (Jon Bernthal), Christian left Illinois behind for the open road, ready for a quieter existence.

Single in Idaho: When a Lone Wolf Goes Speed Dating

Now we find Christian trying to rebuild his life in rural Idaho—and, surprisingly, dipping his toes into the world of romance. One of the opening scenes shows him nervously cycling through outfits before a speed dating event; in a flash, he’s seated in a conference room as women parade in, eager to charm the odd but charismatic accountant. Right from the start, O’Connor loosens up: the stern, action-thriller vibe of the first film gives way to sharper wit and sly humor, putting comedy front and center.

The Accountant 2 is really more of a brotherly comedy in an action-thriller disguise—O’Connor and screenwriter Bill Dubuque (of The Accountant and Ozark fame) are less interested in gunfights than in the messy, magnetic relationship between Christian and Brax. The wounds and tension from their past are front and center, but so are the laughs. Affleck and Bernthal are electric together; even when the plot spins its wheels or logic takes a holiday, their chemistry keeps things moving.

Spies, Corpses, and Plot Holes: Drowning in Side Stories

The core of the story is the murder of Ray King (J.K. Simmons), a former Treasury Department chief turned private detective, who gets drawn into the troubles of a Salvadoran family seeking justice. His final meeting, in a dingy Los Angeles bar with the mysterious Anaïs (Daniella Pineda), is murky—King’s motivations are barely sketched, leaving more questions than answers.

Enter King’s successor, Marybeth Medina (Cynthia Addai-Robinson), who’s initially stumped by the tangled mess, but it soon becomes clear that Christian Wolff is the missing piece. Marybeth is still uneasy about teaming up with a former criminal, but King’s last message leaves her little choice. As Christian and Marybeth dig deeper, they discover King was just a small cog in a vast conspiracy run by people who’ll do anything to stay hidden.

Christian knows he needs backup, so he calls his brother Brax—it’s their first real conversation since the events of the last movie, and their old wounds haven’t fully healed. They head off together to hunt down King’s killer, chasing leads into the darkest corners of Los Angeles, where exploitation is rampant and the truth is always just out of reach.

Brotherly Banter: Emotional Wounds on Display

Truth be told, the film’s central mystery is really just an excuse for the two leads to riff off each other—and O’Connor is well aware of it. Affleck and Bernthal have a rhythm that brings every big twist to a halt for some sibling banter, beers, or rooftop philosophizing. As the brothers try to bridge nearly a decade’s worth of resentment, the film delivers its most human and heartfelt moments. Whether it’s a shared drink, a two-step at the local bar, or setting traps for the bad guys, these scenes pulse with chemistry and reveal deep emotional scars beneath their bickering. Even with a lighter tone this time around, the Accountant universe is still rooted in tough, gritty themes.

Knowing the first film adds a lot to Christian’s journey—here, each new twist hits harder and feels more complete. The portrayal of high-functioning autism is still imperfect—occasionally cartoonish—but Christian now stands even more firmly in his uniqueness. There’s also a sweet, funny subplot with Justine (Alison Wright), Christian’s nonverbal autistic friend, and the students at the well-funded Harbor Neuroscience Academy—think Batman meets X-Men. Our protagonist makes real efforts to improve his social skills, throwing himself into situations he once would have run from.

Missing Arcs, Overcooked Mysteries

Unfortunately, Brax gets a lot less spotlight, so even with Bernthal’s talent, the character sometimes feels flat. The script from O’Connor and Dubuque also gets tangled in its own web of relationships, motives, and money trails—the rapid-fire location jumps and endless twists slow the middle of the film to a crawl, making things hard to follow. Still, O’Connor’s direction is tight, always injecting humor—even into the shootouts—and the razor-sharp editing feels almost accountant-like in its precision. While the violence can be a bit much, fans will still find the sibling dynamic that made the first movie so watchable.

– Gergely Herpai “BadSector” –