Daniela Pineda shines in one of the film’s most impactful moments—both for the choreography and the emotional weight behind it!

by Cyn’s Corner

Ben Affleck returns as the titular character in “The Accountant 2,” once again directed by Gavin O’Connor and written by Bill Dubuque. Familiar faces like Jon Bernthal, Cynthia Addai-Robinson, and J.K. Simmons also return, joined by newcomer Daniella Pineda, who plays a mysterious figure named Anaïs.

I wasn’t even aware this sequel was in the works until late last year while preparing my most anticipated list for 2025. “The Accountant” is one of my favorite Affleck films. I loved how the writing seamlessly wove together past and present, giving us a compelling character pushed out of his routine and into situations that challenged him on multiple levels—particularly when it came to connecting with others due to his autism. So naturally, I was pretty excited for a follow-up.

In this sequel, Christian Wolff is recruited by Marybeth Medina to help solve the murder of her former boss. As they dig deeper, they uncover the existence of a lethal female assassin—played by Pineda—and work to understand her connection to the case.

After seeing the film, my initial reaction is that I liked it—but not quite as much as the first. Like many sequels, this one falls into the trap of trying to go bigger and more bombastic, assuming that upping the stakes automatically makes for a better experience. Sometimes that works (“Top Gun: Maverick,” “Terminator 2”), but here, it didn’t quite land the same way. That said, it is a decent film, and I would recommend it to fans of the original.

Expect more action—plenty of fighting, shooting, and killing—a more complex plot, and heightened interaction between Affleck and Bernthal as brothers Christian and Braxton. There’s also a noticeable increase in humor, particularly through the brothers’ dynamic, which at times plays out like a buddy comedy. Chris also makes emotional strides, attempting to form deeper connections with others—a major development for his character. Some of these efforts are touching, especially when they reveal how difficult and painful it can be for someone whose mind simply works differently—and for those closest to him.

Daniella Pineda does a solid job with her limited screen time. Her character, Anaïs, is convincingly dangerous, and one brutal fight scene involving her and another female character stood out as one of the film’s most impactful moments—both for the choreography and the emotional weight behind it. Her backstory also introduces another neurological condition, which adds an intriguing layer to the plot. While I haven’t explored the accuracy of that portrayal, it sparked my curiosity to know more.

However, the film does stumble in a few areas. There are more plot conveniences and moments requiring suspension of disbelief than in the first film, which occasionally pulled me out of the story. The recasting of Justine was also disappointing, and I struggled to fully buy into the idea that her team of autistic savants could execute some of their “computer magic” so flawlessly and quickly—it stretched credibility a bit too much.

Still, because we’re already invested in these characters, the film gets a boost. If this had been the first entry in the franchise, I likely would have rated it lower. But as a follow-up, it works well enough and delivers a decent continuation of Christian Wolff’s journey.

There are already murmurs of a third installment, pending box office success. If it happens, I wouldn’t be opposed to seeing Christian and Braxton return for another round.

 Rating: 3.875 out of 5.