Modern Hollywood is often criticized for its over-reliance on recreating old films or rebooting franchises. However, amid the sea of derivative films and uninspired plots that often litter the oversaturated state of movies today, a truly engaging one occasionally does still come along. That’s why so many audiences are eagerly awaiting The Accountant 2. For many, the first film was a breath of fresh air — an original, well-executed film built on an intriguing premise.
Beyond that, it also stood out because the main character was so absorbing. Played by Ben Affleck, ‘The Accountant’, as the character is known, was clearly a special one from the start. Everything about him was intrinsically fascinating. Despite this, with the sequel around the corner, all signs suggest it will focus on building the franchise now. While this may make economic sense, it could ruin what made the first film so special.
Ben Affleck’s Accountant Was the Best Part of the First Film
1.5
/5
Release Date
April 25, 2025
Runtime
124 minutes
Director
Gavin O’Connor
Writers
Bill Dubuque
Producers
Ben Affleck, Kevin Halloran, Matt Damon, Jamie Patricof, Lynette Howell Taylor, Scott LaStaiti, Michael Joe, Mark Williams, Alison Winter
It’s already been nine years since the first film became such a hit. Granted, it wasn’t a complete success across the board. Its critical rating barely broke a 50% approval rating. However, at the same time, audiences loved it as it had a far higher audience rating of 77%. That wouldn’t be the first or last time audiences and critics disagreed on a film.
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However, we will have to side with the audience on this one. Whether it was worthy of critical acclaim or not has done nothing to diminish what a crowd-pleaser the film was. It was entertaining, clever, intriguing, and well-executed. Between the way it unfolded, the more mysterious aspects of its plot, and the superb execution of its premise, it’s no surprise the film nearly quadrupled its budget at the box office.
Despite all of those aspects certainly playing their part in its success, it was mainly the innate magnetism of its lead character that most audiences were drawn to. As one of Ben Affleck’s most compelling roles, The Accountant was a character who was on the autism spectrum and uniquely brilliant at many things as a result. For one, as a mathematical savant, he can process numbers with AI-like speed and precision and is a genius at financial accounting. However, he’s also highly trained and possesses many military-grade skills, from advanced driving to hand-to-hand combat.
What Looks Set To Change in ‘The Accountant 2’
As the Accountant’s brother in the first film, Jon Bernthal’s character, Brax, played a semi-prominent part. He operated a security service for high-end clients and certainly had his share of skills, too. However, he appears to be an antagonist for much of the film until the story steers toward a different ending. The fact that Brax spent most of his role in the first film seemingly at odds with the main protagonist marks a major change in how the sequel is handled.
In that sense, even from the trailers alone, it’s become apparent that Brax’s appearance will be significantly more important in the sequel. Rather than merely highlighting his lethal skills, his connection to the underworld and bond with his brother now seem to hint at a deeper story — one with an eye toward franchise building. However, while that concept seems appealing, it risks undermining what made the first film special if not handled carefully.
‘The Accountant 2’ Needs to Keep Its Focus on the Titular Character
There’s no doubt that Jon Bernthal has proven himself to be a spellbinding actor. With terrific performances in everything from his intense roles as The Punisher in Daredevil and Shane in The Walking Dead, to memorable appearances in films like Martin Scorsese’s The Wolf of Wall Street, Bernthal has cemented himself as a certified star. However, that also means he’s capable of stealing the show in The Accountant 2.
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In that sense, the jury is out on whether that would be a good thing. However, since most fans loved the main character who anchored the film, it’s uncertain whether they’ll enjoy the sequel as much if Brax takes center stage — or if Bernthal’s intense screen presence naturally shifts focus to him. It could turn into a contest between the established favorite and a new contender — or, hopefully, a compelling partnership where Brax complements rather than overshadows the lead.
However, per Yahoo, Ben Affleck draws his confidence in the film from his praise for its director, Gavin O’Connor, whom he grew to admire after their previous collaborations.
“The sensitive care and attention that he pays to all the performances in his movies — I like to think I do the same thing, it’s certainly what I aspire to.”
Either way, audiences are excited to see the duo’s relationship be unpacked further.
Whichever side of the Affleck-Bernthal divide you’re on, exploring more of the Accountant’s backstory would be a welcome addition. While the previously estranged sibling relationship with Brax will certainly be intriguing to unpack more, there’s also the question of Justine and the nature of her reveal in the first film. With plenty to look forward to, if The Accountant 2 finds a way to give The Accountant and his backstory more prominence while augmenting Brax’s role without it becoming one that overrides the main character, chances are the sequel will be great. The Accountant 2 is due for its theatrical release on April 25, 2025.
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