Here’s why I didn’t enjoy The Accountant 2: it feels like someone took a 10-hour streaming series that was compressed it into a 2-hour movie. There is a lot of apparent depth in this story, but there’s never any follow-through. What stood out to me the most was the group of hacker kids and their “handler” who work for Chris—the accountant. There are some interesting characters to build, but they get zero dialogue. We only see them in action. What’s their story?

Villain/Plot Problems

The villain of the movie doesn’t appear early enough in the movie and it’s not apparent that he is the villain until near the end of the movie. We actually open with a very confusing scene where Ray King, played by J.K. Simmons, is hunted down and killed. The scene makes absolutely zero sense. First and foremost, you don’t put J.K. Simmons in a movie just to kill him off in the opening scene. We don’t even get flashbacks of him later. (I hope you’re okay with me spoiling things that happen in the first 5 minutes.)

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There are plot points presented as mysteries in the movie that are confusing, even after the ending.

Character Development

Unlike the original The Accountant, which balanced its action with a compelling character study of Chris’s neurodivergent perspective, this sequel seems more interested in expanding the universe than deepening our understanding of its protagonist. The first film gave us a methodical thriller with purpose; the sequel gives us plot threads without meaningful connections. Ben Affleck still brings his stoic intensity to the role, but the script doesn’t give him the same opportunities to reveal the layers beneath Chris’s calculated exterior.

The character Marybeth Medina suffers from poor writing and, I hate to say it, but even worse acting. Maybe Cynthia Addai-Robinson is a good actress, but she didn’t show it in this role. She delivers her lines with a flatness that makes emotional moments fall short, and her character’s journey lacks the depth needed to make us invest in her story. It’s a shame that they didn’t let her and J.K. Simmons switch roles. He would have been awesome with his ability to convey complex emotions through subtle facial expressions, something this character desperately needed.

Brothers

The best part of the movie is the middle, where we get to see a lot of interaction between the brothers: Chris (Ben Affleck) and Braxton (Jon Bernthal). Both the pain and laughter in their brotherly interactions felt real. I think everyone in the audience laughed at some of their interactions. There were some great lines and physical humor.

Pacing

The pacing of The Accountant 2 is perhaps its biggest structural flaw. The first act meanders through disconnected scenes that fail to build momentum. By the time the story finally finds its footing in the second act, the audience has already struggled to piece together why they should care. The third act then rushes through important revelations and action sequences that needed more breathing room to land effectively. It’s like watching someone try to solve a complex equation while skipping crucial steps.

Cinematography

From a technical standpoint, the film struggles to maintain the visual identity that made the original distinctive. The action sequences lack the precise, clinical approach that reflected Chris’s mindset so effectively in the first film. Instead, we get standard shoot-outs that could belong in any generic action thriller. The cinematography occasionally delivers with some striking compositions during quieter moments, but overall, the visual storytelling lacks the mathematical precision that should be this franchise’s signature.

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Conclusion

I have to at least give props to the creators, they tried to make something complex, but I feel that the movie doesn’t come close to meeting its potential.

My honest opinion, if you want to see this movie you would probably enjoy rewatching an older, good, movie. Maybe go back and rewatch Nobody.

Grade: C

About The Peetimes: This was not a Peetime-friendly movie. There’s a lot of relationship development, action scenes, and the plot is hard enough to follow even if you pay attention.

The third Peetime is by far the best. It’s a long hacking scene that doesn’t become important until the end.

There are no extra scenes during, or after, the end credits of The Accountant 2.

Plot
Christian Wolff applies his brilliant mind and illegal methods to reconstruct the unsolved puzzle of a Treasury chief’s murder.