Why Ben Affleck’s The Accountant Sequel Took So Long

The Accountant 2 hit theaters April 25, 2025, nine years after Ben Affleck’s first installment in the franchise — although Gavin O’Connor had been trying to produce the sequel for almost a decade. The crime thriller first premiered in 2016 and centers around a gifted accountant (Affleck) who commits fraud for a number of criminal organizations. The film was the target of much criticism, generating discussions about whether The Accountant is worth watching, yet the feature has continued to find new audiences years after release.

The Accountant 2 sees Ben Affleck and Jon Bernthal back in action, as the series elaborates on the complicated relationship between the two brothers. According to O’Connor, the long-awaited premise has been in development for almost a decade, while The Accountant has attracted new audiences on streaming services. This increased attention is sure to generate even more audience enthusiasm for the sequel, which is even better than the first in a lot of ways.

The Accountant 2 Was In Development Hell For Eight Years

Gavin O’Connor Has Known He Wanted To Create A Sequel To The Accountant Since 2016

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Since The Accountant was released in 2016, O’Connor has reportedly been working on its sequel. Shockingly, The Accountant 2 had been stuck in development for eight years in line with the studio’s changing strategies and leadership. Speaking with Vanity Fair, the director highlighted the grueling process, saying it “felt like this flower that was ready to bloom, and then it would stop again and start again. It was so frustrating.” Part of the delay for the sequel to The Accountant is due to the industry’s unfortunate focus on mainstream blockbusters over mid-budget films, meaning that O’Connor’s story became low priority.

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That being said, the director had a very clear vision for the sequel from the outset. Both Affleck and Bernthal were eager to sign on for a sequel, and were primarily motivated by the prospect of working much closer together this time round. According to Affleck, the movie has become an audience favorite and continues to generate conversation today. O’Connor speaks of the sequel in high regard, and outlines the importance of creating a story that resonates with audiences and “deal[s] with human connection,” (via Vanity Fair) over a painstaking action movie that rehashes tired tropes.

How The Accountant 2 Is Different From The First Movie

The Accountant 2 Is On A Far Bigger Scale Than The First Movie

Perhaps the most obvious difference between The Accountant and its sequel is the main story. With Anna Kendrick not returning for The Accountant 2, the movie focuses on the relationship between the two brothers, meaning Bernthal plays a major role in the new narrative. As expected, this reshapes the dynamic of the first movie. In fact, The Accountant 2 is a much funnier film than the first one, as Bernthal’s dynamic with Affleck throughout is one of the strongest aspects of the sequel, and provides some much-needed levity through its natural comedy.

Not to mention, the status of both main actors has grown substantially since The Accountant in 2016. At the time of release, Bernthal was still on the rise to stardom, but has since become the face of the Marvel series, The Punisher, while also starring in many critically acclaimed projects, such as Baby Driver and The Bear. Affleck has been on a rapid ascent alongside Bernthal, too. The actor has ventured into directing, with credits for the Academy Award-winning Argo, and continues to be a strong actor whenever he appears in a role.

Was The Accountant 2 Worth The Wait?

The Sequel Is A Stronger Film Overall

Sometimes there is not a lot of hype when a sequel to a relatively successful film comes out nearly a decade later, with most failing to live up to the standard its predecessor set, but The Accountant 2 does not succumb to these sequel trappings. In fact, The Accountant 2 is actually a stronger film than the first one, with Jon Bernthal and Ben Affleck doing some exceptional work together in the movie. While it would have been nice to see this sequel years ago, since Gavin O’Connor has been wanting to, having to wait nearly a decade has been worth it.

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The Accountant 2 uses Jon Bernthal and Ben Affleck’s chemistry as two at-odds brothers for a movie that’s more buddy-comedy than action thriller.

The action is even stronger in The Accountant 2, one of the best aspects of the first film, and the story is more complex than previously. While audiences love The Accountant, its critical score on Rotten Tomatoes is a bit more divisive, sitting at 53% overall. The Accountant 2 is a massive step in the right critical direction, currently sitting at 85% after it premiered at the 2025 SXSW Film Festival. The Accountant 2 has been years in the making, and while all the creatives behind the project could have thrown in the towel, they ended up making something even better in the process.

Source: Vanity Fair

The Accountant 2

7/10

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