Inside 'The Accountant 2': Ben Affleck, Jon Bernthal and the Film's Team on Sequels, Odd-Couple Dynamics, Intense Action and Line Dancing

In The Accountant 2, Christian Wolff is back, as is Ben Affleck (Air) in the role. Jon Bernthal (Daredevil: Born Again) returns as the numbers-whiz character's killer-for-hire brother Braxton, too. The first film's Cynthia Addai-Robinson (The Lord of the Rings: The Rings of Power) and JK Simmons (Juror No 2) also reprise their parts. Behind the camera, director Gavin O'Connor not only helms the follow-up to his own 2016 release, but makes his third movie in a row — including The Way Back, which isn't part of the franchise — with Affleck starring. Screenwriter Bill Dubuque (Ozark) is among the familiar folks backing up for another The Accountant flick as well.

With so many tried-and-tested talents onboard, this thriller sequel's return to the world of its titular figure — a forensic accountant with autism who started the initial picture fixing the books for criminal organisations — could've just taken rinse-and-repeat approach. That wouldn't have meant making a movie that's as much an odd-couple buddy comedy, however, by playing up the chalk-and-cheese relationship between Affleck and Bernthal's characters. Balancing intense action scenes with line dancing likely wouldn't have been in the mix, either. Also, Addai-Robinson's Marybeth Medina, who is now a Deputy Director in the Treasury Department, may not have been so central — indeed, Affleck calls her "the lead in the movie".

No one involved in The Accountant 2 was interested in making a comeback just to do what they've already done. That's particularly true for Affleck, who so rarely steps into a character's shoes twice — except as Batman and Bruce Wayne in the now-defunct DC Extended Universe, and also as Holden McNeil in the View Askewniverse. Boot scootin' to 'Copperhead Road' as a way of flirting is also a brand-new development for him, and one that not everyone was convinced would make the final cut. "I was like 'this scene will never work'," advises Bernthal. "I was like 'there's no way that's going to work. Like, why is he? Like, what? How is this — what does this scene have to do with anything?'. And as soon as I saw him go out there, I was singing that song. I love that song. I love that. It was so good."

"If you asked Jon before we shot that scene, he was saying 'this is going to get cut from the movie'," adds O'Connor. "There's no way. I was like 'why are we even here?'," responds Bernthal. The moment does hit its mark, and also perfects what The Accountant 2 is shooting for character-wise with Christian and Brax. One is trying to connect with others, including romantically — this isn't the only sequence in the film about Christian's love life — and finds that his penchant for numbers and patterns is an unexpectedly ideal fit for line dancing. The other is attempting to assist his brother to embrace more than just his routine. Together, the siblings are also endeavouring to repair their long-fractured relationship.

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When The Accountant 2's team get together to chat about it at a press conference for the movie — returnees Affleck, Bernthal, O'Connor and Addai-Robinson, plus franchise newcomer Daniella Pineda (Cowboy Bebop) — they're animated and enthusiastic. The film benefits from their passion, even as it combines its comic turns, dancing and brotherly bonding with the fact that it's still an action-thriller that plunges into dark territory. This time, Christian's skills are needed, as are Brax's, after an acquaintance's murder. In a narrative that involves human trafficking, Marybeth is on the case, enlisting the brothers' assistance as she searches for the culprit, and also investigating how the situation connects to a family from El Salvador.

Why was Affleck keen to return? When did O'Connor start thinking about which elements of the first film he wanted to pick up in a second flick, and where things would be different? How did humour work its way in — and what was Bernthal's response to the buddy-comedy aspect? The group answered these questions, too, while also digging into why Affleck sees Addai-Robinson's Cynthia as the movie's protagonist, the movie's action scenes and emotional arcs, and, yes, the line dancing.

On Why Affleck Was Keen to Add a Very Rare Sequel to His Resume

Ben: "This is a movie where, after the first one, it was successful and I was really proud of it, but it had a longer life in terms of the just real-life feedback that I get from people, what movies they would mention when they come up to me. And so I definitely was aware 'oh wow, that movie seems to still be being watched'. I think it's also a function of the fact that streaming really started to take off after this movie, so people had the opportunity to pick what movie they're going to watch, that sort of thing.

And also I just love this character. I really enjoyed playing it. Gavin and I both very much were drawn to the idea of bringing Jon back and expanding on that, because we both really were like 'this guy's fabulous and we love it' — and I think we both felt like there was a lot more to do.

And the only thing that I think, that I would rephrase from your question, is they really brought me back. Bill and Gavin spent a lot of time in the intervening years developing and putting together, in a quite typical-of-Gavin, meticulous, patient, detail-oriented, character-driven way, what it could be. Because both were quite mindful of not wanting to repeat it, not wanting to just 'oh hey, they like the first one, let's just figure something out and do another one'. So everything about it was appealing to me."

On When O'Connor Started Thinking About Which Aspects of The Accountant He Wanted to Bring Back for a Sequel — and What to Change Up

Gavin: "Just a lot of conversations with Bill in regard to — there's certain DNA that it was important to preserve. And then after that, it was a lot of left turns and just try to refill the tank in a very different way.

And I in no way wanted to recycle the same thing that we did in the first film, so it was it was just a matter of 'how do we just start recreating the character in a way that is putting them on a different journey, integrating Brax, wanting to bring Cynthia back?'. We knew the key in the ignition was to kill Ray, because I wanted it to be personal for both of these guys.

And most importantly, and we had these conversations, I just want to make a movie that was fun and entertaining — and put people in the seats, and go to a movie theatre and the lights come down, and have a communal experience where they can walk out of the theatre and go 'man, that was a fucking ball. That was just a great. That was a great time at the movies'. And that's really what we were going for."

On Playing Up the Odd-Couple Buddy Comedy — and When Bernthal Found Out That That Would Be the Case

Jon: "I don't know that I was ever really told that. I don't know that."

Ben: "It was bait and switch."

Jon: "Look it was — it was, yeah, little bit, a little bit. I was like 'what?'. But Bill's writing is so unbelievably strong. And Gavin and I, we're very close. And you work with Gavin, he's always going to whittle it down and try to get to the truth of the character, and there's no stone left unturned.

It was a real thrill for me to get back. And I think with Ben, it just kind of happened that way. I mean it's there, it was very much supported by Gavin to let moments linger and let it exist naturally, and play the moments in between the beats. He's unbelievably funny and he has such a — it sounds corny, he's just mastered this character in such a way that there's just so many little moments of truth that are going on that you love, but can also drive you crazy from the right point of view. And I feel like we were really — I was really — let off the leash to have a real opinion about that."

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Gavin: "I don't think we ever said like 'oh, it has to be funny', when I say I wanted the movie to be fun and entertaining. Jon and I had so many sitdowns were we would just be dissecting the character, and 'what's the intention of this scene?' — but once you just put these guys together, they both have specific wants.

And if you're not getting your wants — and both these guys are slightly, the characters are slightly bonkers, right, in certain ways, so if they're not getting their wants, if you just let them do their thing, it was such a fertile environment for them just in the scenes that it just created.

They weren't trying — the reason I think it works is because they weren't trying to be funny. No one was trying to be funny. They were so engrained in their characters and they had very specific wants. And if you're not getting that, it's like banging your head against the wall."

Ben: "And also Jon took pleasure in torturing me. So that was really just funny."

On What Addai-Robinson Was Able to Explore in Her Role the Second Time Around

Cynthia: "I think I always viewed Marybeth as the entry point for the audience, because she's observing and seeing all these things unfold around her and reacting in kind. And myself as an actor, same thing. I think back to working on the first movie: I was nervous and I was kind of out of my depth in a way, just trying to present as if I wasn't, which I think, for Marybeth, it was a similar type of situation.

And here we are, eight years later, when we started on the sequel — and Marybeth has evolved, grown. She's in this elevated position within the Treasury Department. And for myself as a person and an actor, I felt like I had also grown, and it was like 'all right, I'm going to be returning to a situation that's familiar. I feel a little bit more comfortable, a little bit more confident'.

And so that was really nice for me to feel like 'okay, I'm feeling like I can handle what I'm now getting thrown at me' — which is, again, this dynamic with Ben and Jon's characters. And just again being, for the audience, that point of entry.

So all of their shenanigans, I also got to just bear witness to and be like 'all right, these guys are kind of crazy and they're also kind of challenging my view of how to serve justice', really."

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Ben: "The secret of this movie is that Cynthia is the protagonist, really. She's the lead in the movie — she's the entree for the audience, which means we get to play character parts.

And there is a kind of relief from not having to carry a certain — there a whole bunch of expectations and stuff that go with being the lead in the movie, because as Cynthia says, the audience is really projecting themselves onto you. And so we're like a dual aggravant in some ways to her. And if you look at the math of the story, it's about her being brought into this, seeing this person be killed, trying to find out what it was and what she has to go through to get there, and the resolution of her story.

And that's something that I find very artful and interesting, where this person is the lead of the movie and you have these dual character actors in there. So that affords Jon and I the luxury of doing this two-hander odd couple. "

On Bringing a Heightened Level of Female Action to the Film

Daniella: "I would say this is definitely next-level. I mean, it's not necessarily a character you see all the time. I feel like it's kind of changing a bit. I saw a video the other day of these two American eagle chicks in a nest, and one of the siblings just takes out the littler one, takes out the nest, and I was like 'oh hey, I know that girl. That's all nice'.

But at the same time, you want to see that eagle hunt and you want to see that eagle fly — and there is something really compelling about watching a predator do their thing. At the same time, I felt like there's more to her. There's more layers there. So she's not just a stone-cold killer.

It's the type of role that I would like to see more women get to play. They're certainly here in the real world. And I love to beat the shit out of Cynthia — but we were hugging, we were hugging in-between takes, and it was nice. I got really lucky. I had a good partner.

It was fun, it was fun — but as she'll tell you, it was brutal."

Cynthia: "It is pretty good — and what's very satisfying is we've now had opportunities to see the movie with audiences, and when you hear an audience audibly gasp, then you know you're doing something right. Because it means that the stakes and how invested people are in these characters, they are literally leaning forward, and with each blow, each hit, it's like 'aaaahhh'. So I think that's a nice vote of confidence to hear those gasps."

On How The Accountant 2's Action Stands Apart From Affleck and O'Connor's Past Projects

Ben: "To me, what makes it interesting, and what made me think that we could do something that would actually connect with an audience in the sense that they feel something for what's happening, is because Gavin's approach is not about 'this is a shot where visually it looks cool because of XY and Z elements, and we're going to construct it in such a way', and then you have to reverse-engineer why in the world you would be doing something that would lead you to that place.

It's always driven from 'what does each character want? Why are they doing this?'. There's a grounded reason for it. And then his gift is to take that and make that visually compelling."

Gavin: "Yeah, and not try to make it feel stunt-y — or some of these, we can cite action movies that are great, but it just feels like the action is in front of the characters. And for us, and the same with the girls, we were always coming from character.

So what we were always tracking when we got to the third act was like 'how were these guys working together? How are they now united?'. We knew what the stakes were. We knew what they wanted. So inside of the action and the choreography, really, it was about the emotional line between the two brothers and how are they going to try to accomplish this together? And that was really what the conversations were about.

The action is like dance, right? It's just doing it in beats. But action isn't emotional — and disposable violence, who cares about it, right? So it was really evoking emotion because you care about the characters."

On How Bernthal Approached His Character's Emotional Arc — and Balanced It with the Demanding Action Sequences

Jon: "You can't lie in a fight. You just can't lie — it's all, what you want is right there. And so if you're going for it, you've just got to know what you're going for and why you're going for it. I think more than any director I've ever worked with, Gavin has an appetite and an availability, and a hunger, to go back and to really get into what makes these guys tick. He'll talk to you as long as you want to talk to him about where these guys came from.

And what's so beautiful about this being a second film — I think for me with Braxton, he's really shrouded in mystery in the first one. There was a point, you really don't know too much about him, but you have these amazing flashbacks to see how these two boys were raised and what their relationship was with their dad. And it really is the crux of what is really bothering both of them, and what's really bothering Brax: the roles that we've always filled for each other, getting each other's back, having to be there for each other, the lack of being there for each other.

So then for it to culminate — it just doesn't culminate just in a gunfight, it culminates in 'hey, I'm there for you. I'm getting your back. You're getting mine. We're joined forever'. And it's a way, for lack of a better word, of showing how much you love somebody — and violence can actually be that sometimes."

On Affleck's Line-Dancing Scene

Ben: "That was one of the fun things about this thing, was the idea that here's a guy who's trying to figure out — he wants to have a relationship with a woman, he's trying to figure out how to do that, how to put yourself out there. He's not comfortable extending himself. He doesn't really know how to flirt exactly. He's not comfortable, like so many of us — it's not easy for anyone figuring out relationships, particularly the very early part where you're trying to gauge 'what does this signal mean? Is this person looking at me? Do they like me? Am I going to humiliate myself if I go over there?'.

And what he does is kind of a lovely thing, which is he uses something that he's comfortable with — which in that case is the ability to recognise and identify the pattern of line dancing, because it is so structured and patterned — to participate in this. And it's the perfect way that he's comfortable to stand next to this woman who he's attracted to and wants to connect with, because it's kind of like parallel play with little kids. You don't have to look at somebody and engage them, but you get to be with them and do something next to them, and he finds a way that he's comfortable doing that.

And it required, yeah, a lot of me. I probably am not going to get a lot more demands for my line-dancing work. I don't know. The phone hasn't rung yet. But it was really fun to — I think what's charming about it is when somebody puts himself out there to do something, at least I hope, that they're not necessarily great at, but they're trying. And I mean, really at the end of the day, that's sort of all any of us can do.

Some of us are great at things — like Jon, the fighting comes easy to him. The action scenes with him are like playing in a basketball movie and this guy, you're like 'oh, you played professional basketball — okay, great'.

And whereas these women of action, like you said then Danielle, they trained like crazy and brought incredible aptitude. Those fight scenes are a function of tremendous commitment and dedication and emotional perseverance that was astonishing.

And for me, I'm coming at this line dancing thing like 'I don't really have the natural gifts but I'm willing to try.' I would say they did a hell of a lot better with the action I did with the line dancing. Luckily for me, it wasn't supposed to be good."

Gavin: "The other thing about the scene that we were trying to accomplish, that was really important, is obviously there was that happening but we just left the plot of the movie. It was like 'we're going to leave the plot for a while', because that whole scene is really about the brothers. They've been in all this conflict driving up to that scene, and then at the end of the scene on the Airstream he says 'let's go get drunk'. And then that scene became 'they're still kind of in conflict trying to figure it out' —  but once he goes to dance, Brax is like, that started to unite the two brothers, and it was just baby steps to get these guys there. So that was the other thing."

Ben: "And it anchors the audience, having him celebrate for his brother, like that's who you're connecting to."

Gavin: "Totally. Totally, yes. 'Yeah, 'that's my big brother up there'. It's beautiful."

The Accountant 2 opened in cinemas Down Under on Thursday, April 24, 2025.

Film stills: courtesy of Warrick Page, Amazon MGM Studios / Prime Video © Amazon Content Services LLC.