''The Accountant 2'' (stylized as ''The Accountant²'') is a 2025 American

action thriller film The action film is a film genre that predominantly features chase sequences, fights, shootouts, explosions, and stunt work. The specifics of what constitutes an action film has been in scholarly debate since the 1980s. While some scholars such as D ...

directed by Gavin O'Connor and written by

Bill Dubuque Bill Dubuque is an American screenwriter known for such films as '' The Accountant'', '' A Family Man'', '' The Judge'', and the television series ''Ozark''. Biography Dubuque was born in St. Louis, Missouri, spending time working on the Lak ...

. It is the sequel to '' The Accountant'' (2016).

Ben Affleck Benjamin Géza Affleck (born August 15, 1972) is an American actor and filmmaker. His accolades include two Academy Awards, two BAFTA Awards, and three Golden Globes. Affleck began his career as a child when he starred in the PBS educatio ...

Jon Bernthal Jonathan Edward Bernthal (; born September 20, 1976) is an American actor. He came to prominence for portraying Shane Walsh on the AMC horror drama series '' The Walking Dead'' (2010–2012; 2018), where he was a starring cast member in the f ...

Cynthia Addai-Robinson Cynthia Addai-Robinson (born January 12, 1980) is a British-American actress. She is known for her roles as Naevia in the Starz television series ''Spartacus'', DC Comics character Amanda Waller in The CW TV series ''Arrow'', and Nadine Memphis o ...

, and J. K. Simmons reprise their roles from the previous film, with Daniella Pineda joining the cast. The film premiered at the South by Southwest Festival on March 8, 2025, and was theatrically released on April 25, 2025, in the United States by

Amazon MGM Studios Amazon MGM Studios is an American film and television production and distribution company owned by Amazon, and headquartered at the Culver Studios complex in Culver City, California. Launched on November 16, 2010, it took its current name on O ...

through

Metro-Goldwyn-Mayer Metro-Goldwyn-Mayer Studios Inc. (also known as Metro-Goldwyn-Mayer Pictures, commonly shortened to MGM or MGM Studios) is an American Film production, film and television production and film distribution, distribution company headquartered ...

and internationally by the original film's domestic distributor

Warner Bros. Pictures Warner Bros. Pictures is an American film studio and distribution arm of the Warner Bros. Motion Picture Group division of Warner Bros., both of which are owned by Warner Bros. Discovery. It is headquartered at the Warner Bros. Studios complex ...

. The film has grossed over $102 million worldwide and received generally positive reviews from critics, with some considering it an improvement over its predecessor. A sequel is in development.

Plot

Former FinCEN director Raymond King meets with the mysterious assassin Anaïs to ask her help locating a Salvadorean family, offering only a dated photo of the parents and their young son. Anaïs doesn’t respond to the offer but warns King he’s been followed. King is assassinated in the ensuing gunfight while Anaïs walks away unscathed. King’s protege and current director of FinCEN, Marybeth Medina, identifies his body, sees “find the accountant” written on his arm, and decides to take up the case. Medina, despite being mistrustful of Christian Wolff’s illegal activities, asks him for help finding the family in the photo. Wolff organizes a collage of information which shows that the family in the photo fled from El Salvador to Los Angeles, encountering various hazards along the way. Cobb, the man tasked with killing Anaïs and King, informs his supervisor Burke, who tells him to continue pursuing Anaïs, lest she realize what Burke did to her. Christian invites his estranged brother, Braxton, still an assassin, to help with the case. Justine, still residing at the New Hampshire compound where she met Christian, works with a group of autistic children to hack into different technologies to help Christian. Their group manages to find a photo of Anaïs but are unable to identify her. Uncomfortable with their illegal methods, Medina breaks from the group. She visits a hospital mentioned in one of King’s reports, where she discovers Anaïs is actually the mother from the photo. Anaïs was involved in a critical accident and after losing her memories, she developed intense combat skills before escaping. Batu, a contractor for hitmen, sets a contract for Medina which Braxton rejects. Justine warns Wolff and he arrives after Anaïs has wounded Medina. Seeing the photo of her family, Anaïs regains some of her memories, discovering that Burke was the one who had imprisoned her and murdered her husband in Juarez. Braxton and Christian realize that Anaïs’ still living, autistic son Alberto is being held captive at a prison camp in Juarez with other children of trafficking victims, separated from their families. They assault the compound and manage to save Alberto and the rest of the children after killing Cobb and the other guards. Justine blackmails Batu into canceling his contract on Medina. Justine tips off Anaïs to Burke's hiding spot and she kills him. Justine and the autistic children prepare to welcome Alberto to their facility in New Hampshire, and Braxton and Christian discuss going on a brotherly camping trip.

Cast

Production

In June 2017, a sequel to '' The Accountant'' was announced to be in development, with

set to reprise his role and

and Gavin O'Connor returning to write and direct, respectively. By February 2020, Affleck confirmed that developments were ongoing, with the studio having considered retroactively turning a separate script into ''The Accountant 2''. He also expressed interest in a potential television series. In September 2021, O'Connor confirmed that a sequel was in development, with a possibility of a third entry. Affleck and

were confirmed to reprise their roles as Christian Wolff and Brax. In February 2024,

acquired the distribution rights from

, with an estimated $10 million in qualified spending and

tax incentive A tax incentive is an aspect of a government's taxation policy designed to incentive, incentivize or encourage a particular economic activity by reducing tax payments. Tax incentives can have both positive and negative impacts on an economy. Amo ...

s. Warner Bros. will remain involved as the film's international distributor. In March 2024, J. K. Simmons and

were also announced to be returning, with Daniella Pineda, Allison Robertson, Robert Morgan, and Grant Harvey joining the cast.

Principal photography Principal photography is the phase of producing a film or television show in which the bulk of shooting takes place, as distinct from the phases of pre-production and post-production. Personnel Besides the main film personnel, such as the ...

began on March 25, 2024, in California, with

Seamus McGarvey Seamus McGarvey (born 29 June 1967) is a cinematographer from Armagh, Northern Ireland. He lives in Tuscany, Italy. He has received two Academy Award nominations for his cinematography, on Joe Wright's 2007 drama '' Atonement'' and his 2012 ...

returning as cinematographer. Filming wrapped on August 16, 2024.

Bryce Dessner Bryce David Dessner (born April 23, 1976) is an American composer and guitarist based in Paris, and a member of the rock band the National. Dessner's twin brother, Aaron is also a member of the group. Together, they write the music in collabo ...

composed the score, replacing

Mark Isham Mark Ware Isham (born September 7, 1951) is an American musician and composer. A trumpeter and keyboardist, Isham works in a variety of genres, including jazz and electronic music, electronic. He is also a prolific and acclaimed composer of Film ...

, who scored the original film.

Release

The film premiered at

South by Southwest South by Southwest (SXSW) is an annual conglomeration of parallel film, interactive media, and music festivals and Convention (meeting), conferences organized jointly that take place in mid-March in Austin, Texas. It began in 1987 and has conti ...

on March 8, 2025, and was theatrically released in the United States by Amazon MGM Studios and Internationally by Warner Bros. Pictures on April 25, 2025. Advanced screenings of the film took place on April 15, 2025, in honor of

Tax Day In the United States, Tax Day is the day on which individual income Tax return (United States), tax returns are due to be submitted to the Federal government of the United States, federal government. Since 1955, Tax Day has typically fallen on ...

. After a month and a half, it was released on Amazon Prime Video on June 5, 2025.

Reception

Box office

, ''The Accountant 2'' has grossed $65.5 million in the United States and Canada, and $36.6 million in other territories, for a worldwide total of $102.1 million. In the United States and Canada, ''The Accountant 2'' was released alongside '' Until Dawn'', the wide expansion of '' The Legend of Ochi'', and the re-release of '' Star Wars: Episode III – Revenge of the Sith'', and was projected to gross $20–25 million from 3,610 theaters in its opening weekend. It made $9.4 million on its first day, including $2.5 million from preview screenings. The film went on to debut to $24.5 million, finishing third behind holdover '' Sinners'' and ''Revenge of the Sith''. It made $9 million in its second weekend (a drop of 61%) then $6.7 million in its third (just a 29% decrease), finishing in fourth both times.

Critical response

Audiences polled by

CinemaScore CinemaScore is an American market research firm based in Las Vegas. It surveys film audiences to rate their viewing experiences with letter grades, reports the results, and forecasts box office receipts from the data. Background Ed Mintz, who ...

gave the film an average grade of "A–" on an A+ to F scale, while 68% of those surveyed by

PostTrak PostTrak is a U.S.-based service that surveys film audiences for film studios. History The service conducts surveys in the top 20 markets in the U.S. and Canada with the use of polling cards and electronic kiosks. A PostTrak report for a fil ...

said they would definitely recommend it.

Future

In September 2021, director Gavin O'Connor announced plans to turn '' The Accountant'' into a trilogy, describing the third film as a

buddy film The buddy film is a subgenre of adventure and comedy film in which two people go on an adventure, mission, or road trip. The two typically are males with contrasting personalities. The contrast is sometimes accentuated by an ethnic difference b ...

he called "''Rain Man on steroids''". In April 2025, O'Connor confirmed that the third film is in development and will focus on Christian and Braxton in a road-trip format, with a lighter tone and more emotional depth. Anna Kendrick is expected to return as Dana Cummings. Ben Affleck has also expressed interest in completing the trilogy, citing the films' layered structure and character development as strengths.

References

External links

* * {{DEFAULTSORT:Accountant 2, The 2025 action thriller films 2020s American films 2020s English-language films 4DX films Amazon MGM Studios films American action thriller films American buddy action films American sequel films Artists Equity films D-Box motion-enhanced films Films about accountants Films about assassinations Films about autism Films about brothers Films about dysfunctional families Films about embezzlement Films about human trafficking Films about security and surveillance Films about the United States Army's psychological operations units Films directed by Gavin O'Connor Films produced by Ben Affleck Films scored by Bryce Dessner Films set in Illinois Films set in Washington, D.C. Films shot in California Films with screenplays by Bill Dubuque Metro-Goldwyn-Mayer films Warner Bros. films English-language action thriller films