From what I've seen and read, critics really tore into the accountant 2 because it kind of dumps what made the first one cool. A lot of reviews said Ben Affleck’s character became more of a cartoon than the mysterious, sharp dude he was before. The plot just gets super messy with all these random elements like child hackers, human trafficking, and weak attempts at buddy cop comedy. It just doesn't gel like the original.

Plus, I think a lot of people expected more depth and drama between Christian and his brother, but instead, the movie chases cheap laughs and overdone action. I watched a clip and even the interactions felt forced. The critics basically say it wastes all the talent in it and feels nothing like what fans enjoyed before. It’s like they wanted to make a totally different kind of movie but kept the same name and characters, and it just falls flat. If you loved the smartness of the first one, the accountant 2 might just annoy you because it misses the mark so badly.