is one of this year’s most underrated action movies, building upon Gavin O’Connor’s original movie with fresh new characters and exciting subplots. Though few audiences were expecting this long-awaited sequel to outshine the first movie, it ended up being a huge improvement that really took advantage of the brilliant actors at the heart of this story. The Accountant 2 didn't exactly pop at the box office, but it has been a sturdy performer, and it’s only become more successful with its recent streaming debut.
Ben Affleck and Jon Bernthal are the core of this franchise, and The Accountant 2 finally realizes that bringing them together is the key to success. Although the pair barely interacted in the first movie, it was immediately clear that - and that’s exactly what happened. If the movies continue this trend, The Accountant 3 could be even better than the first two movies, and I'll be sorely disappointed if it never happens.
Compared to the first movie, The Accountant 2is a much funnier and less self-serious action movie that really shines thanks to its lightheartedness. Though its narrative maintains the sense of gravitas that made the first movie so powerful, gives the sequel a much-needed sense of humor that really sets it apart from the crowd. The Accountant 2 is essentially a buddy cop comedy, making the most of these brilliant characters who were kept apart for the majority of the first movie.
Though I was surprised that The Accountant 2 leaned into this sense of humor, that are doing similar things. Both this sequel and the first movie have pretty simple narratives, touching on themes of organized crime and police corruption, but it’s the characters that really allow audiences to lose themselves in this world. By focusing even more on a particular character dynamic, The Accountant 2 was able to become its own thing and further develop its strengths.
Perhaps the most disappointing aspect of The Accountant 2 is Anna Kendrick’s missing character; she was the highlight of the first movie, but the sequel doesn’t even allude to her absence from the story. While it’s brilliant to see Braxton step into her shoes as the sequel’s secondary protagonist, once again. At the very least, it would've been nice to get some insight into where she is and what she's been up to since the first movie.
Thankfully, The Accountant 3 is now in the perfect position to make this happen. With Christian and Braxton finally coming together and reconciling their differences in The Accountant 2’s ending, the stage has been expertly set for Dana Cummings to make her return. She was absent from the previous movie to give the writers space to focus on Christian and Braxton, but .

There’s been no official confirmation that The Accountant 3 is actually happening, but . Both of the existing movies have been received very well by critics and general audiences alike, so there’s no reason a third movie wouldn’t be just as successful. It also feels like, from a character perspective, The Accountant 3 is necessary to wrap up all these loose ends and complete Christian and Braxton’s arcs. They were developed really well in , but there’s still room for them to grow in the future.

The Accountant 2
7/10
- April 25, 2025
- 132 Minutes
- Gavin O'Connor
- Bill Dubuque
- Ben Affleck, Kevin Halloran, Matt Damon, Jamie Patricof, Lynette Howell Taylor, Scott LaStaiti, Michael Joe, Mark Williams, Alison Winter