The Accountant 2 4K Blu-ray Movie

Rating summary

Movie		2.0
Video		0.0
Audio		4.5
Extras		0.0
Overall		2.5

The Accountant 2 4K Blu-ray Movie Review

Now with no actual accounting.

Reviewed by Randy Miller III August 8, 2025

I'm convinced that The Accountant first came about one day when writer Bill Dubuque watched a double-feature of Good Will Hunting and The Bourne Identity, made a neurodivergent fanfic mash-up with extra childhood trauma... and Matt Damon passed on the film adaptation, so Ben Affleck got the part instead. But perhaps a more fitting origin story for this oddball action-drama would be "What if Rain Man's Raymond Babbitt kicked ass?" Truth be told, I never saw the original film before last week and did so only in preparation for this sequel because, despite boasting modest box office success back in 2016, absolutely no one but no one saw The Accountant 2 coming after a nine-year absence.

I didn't really think much of the first film, which was judged a bit more favorably by Michael Reuben at the link above (I'd give it a 3/5 at best) but, for a variety of reasons, this sequel can't even clear that modest bar. Picking up several years after where the original ended, The Accountant 2 (or "squared"?) reintroduces four familiar characters... even if one of them only stays alive for about ten minutes. Recently retired Financial Crimes Enforcement Network (FinCEN) director Raymond King (J. K. Simmons), now only taking freelance assignments for personal reasons, meets up with an assassin named Anaïs (Daniella Pineda) in the hopes that she'll be able to locate a missing family from El Salvador with only an eight year-old picture as identification. The meeting is cut short when Anais informs King that he's being tailed, which results in a shootout that leads to multiple casualties -- including King, who manages to write something on his arm beforehand -- but Anais walks out calmly into the night. Once his replacement, deputy director Marybeth Medina (Cynthia Addai-Robinson), finds out what was written on King's arm, her next job is to "find The Accountant".

So, what's the best way to introduce the title character, a high-functioning autistic man, expert marksman, and elite martial artist, apparently? Why, at a singles mixer in Idaho, of course! Gaming the host company's computer system to attract a long line of potential suitors, Christian Wolff AKA "The Accountant" (Affleck) strikes out with all of them due to stilted social awkwardness. (This is one of many scenes that goes on at least twice as long as it has to.) He's eventually tracked down by Medina and they resume King's mission...but once Christian realizes they'll need help on the case, he reaches out to estranged brother Braxton (Jon Bernthal) and, despite their disparate methods and emotional baggage, they'll eventually work together to get the job done. Human trafficker Burke (Robert Morgan) sits atop a ladder they must climb, and the rungs include pizza-making money launderer Ike Sudio (Michael Tourek), pimp Tomas (Lombardo Boyar), and hoarse-voiced assassin Cobb (Grant Harvey), one of the men who hunted down King. There's also an x-factor in Anaïs, whose real identity remains hidden as she intersects with various people on both sides.

Several drawn-out detours are taken along the way including that awkward singles mixer, Braxton trying to adopt a Welsh Corgi, a seedy motel, lots of brotherly bonding (one of the film's only bright spots, maybe?), line dancing at a redneck country bar and, most ridiculous of all, an intense and logically pointless hacking session led by elusive, non-verbal Justine (Allison Robertson, but voiced by Alison Wright over the phone) and her autistic gang at the same New Hampshire facility where she first met Christian as a child. At least one low-res photo is "enhanced".

Despite this abundance of plot, The Accountant 2 has a lot of trouble justifying its too-generous 132-minute runtime, leading to a shockingly low-energy affair that puts most of its focus in the wrong places. Most of those detours do very little to advance their case, with each separate plot point hampering the film's momentum as first-time viewers are led around by the nose. The tacked-on climax, a whopping ten-minute burst of gun-fueled action used as the film's poster art and home video covers, is hardly representative of what to expect here... which likely led to most of its mediocre reviews (including our own Brian Orndorf's), but The Accountant 2 has a few more problems than that. Extra plotlines and characters are one thing (Medina's role is even more ineffectual than the original film), but two borderline insulting performances (Affleck's new Starman vocal delivery and mannerisms, plus the exaggerated antics of Allison Robertson) should've made this film an accidental career-killer on the level of Sia's wholly misguided 2021 drama Music.

Only a few whiffs of welcome charisma from Jon Bernthal ("What if Charlie Babbitt kicked ass too?") and the film's kinda-sorta focus on brotherly love wring a bit of enjoyment out of The Accountant 2, as do its rare but solidly staged action scenes. Everything else feels like either a mess or a missed opportunity: despite the returning cast and crew -- which includes the writer, director, cinematographer, and even editor -- it honestly feels like a totally different film that The Accountant's returning characters were just crammed into at the last minute with very little thought to how they behaved the first time around. I wasn't over the moon for The Accountant, so of course there's a chance those with a higher opinion of it may find more enjoyment with its sequel. Then again, you might feel even more betrayed.

A third film is now reportedly in the works, believe it or not, and I'll do my best to give it a fair shake when the time comes. Until then, The Accountant 2 is available as separate 4K and Blu-ray editions from Amazon MGM via Warner Bros.; both look and sound as good as you might expect, but neither one carries any bonus features.

The Accountant 2 4K Blu-ray Movie, Video Quality 

NOTE: These screenshots are sourced from the separate Blu-ray edition, reviewed here.

The Accountant 2 really runs the gamut in terms of lighting levels, but MGM/Warner Bros.' 2160p/HDR10/Dolby Vision transfer does an outstanding job offering visual support from start to finish. With very few exceptions there's plenty of fine detail, solid textures, good color representation, and deep blacks that don't appear to suffer from any perceivable crush that isn't baked into the cinematography. (That said, some of the harsher lighting choices don't do Ben Affleck's noticeably older face any favors.) Originally delivered to theaters with a true 4K digital intermediate, the UHD format obviously offers a superior viewing experience to the Blu-ray but the differences may not be nearly as noticeable on a small to medium-sized display; maybe even more than usual, given its reliance on wide and mid-range shots.

I've got to at least give credit to MGM/WB for encoding The Accountant 2 on a full 100GB disc, though. It doesn't fully make up for the total lack of extras, but at least ensures that the bit rate hasn't been nerfed.

The Accountant 2 4K Blu-ray Movie, Audio Quality 

The Dolby Atmos mix earns its keep, even though much of The Accountant 2 isn't exactly rife with immersive sonic activity. It's bookended by two comparatively lively action scenes and, in the early going, the height and rear channels are wisely used to add support to the diegetic background music. Stray gunshots and explosions pack a solid punch and likewise spill into the heights and rears with occasional panning, while dialogue is obviously anchored much more front-and-center in direct comparison. It honestly sounds almost exactly like you'd expect given the subject matter, with the caveat that its numerous extended quieter scenes obviously don't bring much excitement to the table. I don't fault the mix for this and, as such, it earns decently high marks and doesn't show and major room for improvement.

Optional subtitles, including English (SDH), are offered they also translate some of the Spanish dialogue too.

The Accountant 2 4K Blu-ray Movie, Special Features and Extras 

This one-disc release ships in a keepcase with a matching slipcover and Digital Copy code. No extras are included.

The Accountant 2 4K Blu-ray Movie, Overall Score and Recommendation 

Director Gavin O'Connor, writer Bill Dubuque, several original crew members, and four familiar faces return for The Accountant 2, the extremely belated and unexpected follow-up to their 2016 film. Nine years haven't been kind to this franchise, though: not only have the highest-billed actors forgotten how their characters behaved the first time around, but the patchy and overstuffed script makes this a surprisingly low-energy affair with far too many extended detours. Though not totally without merit, The Accountant 2 is about as unnecessary as sequels get. Warner Bros.' separate 4K and Blu-ray editions offer solid A/V presentations, but that's it. Only established fans need apply.