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Matt Damon might want to keep an eye on things — Jon Bernthal’s dynamic rapport with Ben Affleck in The Accountant 2 could signal the emergence of a new legendary duo, overshadowing the Matt-and-Ben partnership.

Remarkably, this sequel to Gavin O’Connor’s 2016 action sensation is not only exhilarating — it’s also comedic. Affleck and Bernthal return as Christian Wolff, the autistic mathematical genius, and his mercenary sibling Braxton, but this time, they are involved in a majority of the action together. In The Accountant 2 (which O’Connor humorously dubs “The Accountant Squared”), the brothers embark on a wild buddy-cop escapade brimming with witty dialogue, high-octane action, and surprising emotional moments.

Kudos to O’Connor, the filmmaker behind cherished sports dramas such as Warrior and Miracle, for creating one of the most enjoyable comedies we can expect to see in 2025.

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The Accountant 2 introduces a lethal new antagonist, a quest for vengeance — and even some line dancing.

Remaining faithful to the essence of the original, The Accountant 2 offers Christian a tricky new enigma. Eight years after the first film, Christian’s former Treasury Department ally, Raymond King (J.K. Simmons), is discovered dead post a meeting with a chilling assassin (portrayed with icy finesse by Daniella Pineda). In her pursuit of justice, Ray’s protégée Marybeth Medina (Cynthia Addai-Robinson) seeks Christian’s assistance — but her strict methods quickly conflict with his unconventional reasoning. The chaos escalates when Christian recruits Braxton, his unpredictable brother, to aid in the mission.

As Pineda’s assassin chases her objectives, the ceaseless bickering between Christian and Braxton propels both the action and humor. Christian, still residing in his trusty Airstream and depending on his assistant Justine (Alison Wright) for everything from research to romantic advice, serves as the brains behind the operation. Meanwhile, Braxton, impulsive and emotional, provides the brawn. Nevertheless, both brothers are lonely — and fundamentally, The Accountant 2 explores their quest for reconnection.

Fans of superhero films will particularly enjoy witnessing the former Batman and Punisher stars join forces for an action-packed climax. However, even casual viewers will be captivated by a memorable scene at a Los Angeles honky-tonk, where Braxton urges Christian to flirt with a cowgirl.

Affleck, who disclosed at SXSW that he dedicated months to learning line dancing for this role, injects a heartfelt vulnerability into Christian’s hesitant steps toward connection. Just when the moment reaches peak sweetness, a bar brawl erupts, concluding with a freeze-frame of Braxton poised for a fight — a scene that had the SXSW audience erupting with laughter and reminiscing about ’80s action films.

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Ben Affleck and Jon Bernthal shine as comedic stars in The Accountant 2.

At times, The Accountant 2 seems almost too impressive to believe — a studio sequel that not only matches its predecessor but far surpasses expectations.

Screenwriter Bill Dubuque, who also wrote the original, cleverly provides everything fans desire: an engaging mystery, thrilling action, and a more profound exploration of the Wolff brothers’ relationship. The awkward romantic subplot featuring Anna Kendrick’s character has vanished; instead, we see Christian’s comically clumsy endeavors in dating. Dubuque capitalizes on the unexpected comedic chemistry between Affleck and Bernthal, which was only briefly touched upon in the first movie’s climax.

On paper, a Bernthal-Affleck action feature might seem like a serious, brooding affair. However, O’Connor and Dubuque wisely tap into the comedic dimensions of their intense lead actors.

Affleck, known for showcasing his comedic talents in films like The Last Duel, Air, and Good Will Hunting, portrays Christian as the quintessential straight man — stoic, confused, and occasionally revealing a sly, satisfied grin that lets the audience in on the punchline.

Bernthal, typically recognized for his dramatic roles, infuses Braxton with a vibrant, playful spirit, creating the ideal counterbalance to Christian’s reserved demeanor. Whether they’re bickering over cats versus dogs or strategizing for an ambush, their sibling rivalry is both amusing and heartfelt.

O’Connor skillfully constructs a narrative of two estranged brothers learning to open themselves to a world that hasn’t always treated them kindly. Dubuque’s script lays out a treasure trove of challenges for them — daring rescues, a stray cat, and numerous emotional obstacles — but it’s the performances of Affleck and Bernthal that breathe life into the tale, with every awkward embrace, sarcastic quip, and shared glare.

It’s no wonder O’Connor delivers another gripping thriller. What’s remarkable is how he intertwines