The Accountant 2 4K 2025

We are the ones who loved the first The Accountant. The first film was restrained, cold, precise, believable, and a real treat for fans of “smart” action movies. In fact, there are only a handful of fight scenes in it, but each one is a gem and memorable. The first The Accountant is an amazingly successful combination of action and detective story, with an excellent cast and, without a doubt, a wonderful, well-balanced script.

All of us who love the first The Accountant felt the chemistry between the main characters, the brothers (sorry for the small spoiler, but I hope you've already seen at least the first film if you're reading the review of the second). We felt it and wanted more, wanted the story to continue. We could clearly see how many interesting storylines could be developed after the ending of the original.

The filmmakers felt this chemistry and these expectations too, and quite rightly decided to make use of the actors and the audience. The development of the sequel dragged on, but all these years, we, the fans of the first The Accountant, waited patiently, just like the main character. And now, damn it, we've waited.

Everything is exemplary bad. It seems like the screenwriter is the same, and the cinematography is excellent, but it seems like the new director (yes, he changed) forgot why we are here.

Yes, we wanted to see the relationship between the two brothers develop, but we definitely didn't want two tough hitmen, each with a touch of self-irony, to turn into some kind of warriors. All the excitement and chemistry between the characters in the first film was based on this balance between their skills as killers and their ability to simply smile and crack a joke at the right moment. Here, out of two hours of screen time, the brothers spend an hour and a half talking about everything under the sun, from girls to dogs and cats, and they talk more than all of Ocean's Friends put together. For some reason, the director decided that we needed to see the “other” side of the brothers, so the opening scene for each of them is pure comedy, the only funny thing about it being that these silly scenes are being acted out by grown men.

All that remains of Affleck's autism is a shadow reflected in a couple of comments and smirks. There is not even a trace left of Berntal's character, who was hired to kill (innocent) women and old people in the first part. Meet the new guy, now a straight-up dude who will restore justice at the cost of his own career and reputation.

It seems that the screenwriter, despite having written the script for the original, didn't know what to do with all this. The plot of the sequel sags, many scenes are incredibly drawn out, the main and secondary characters lack logic, and the realism of what is happening against the backdrop of the original leans more towards something like The Avengers.