The Accountant 2 director Gavin O’Connor details how the long-awaited sequel expands the sibling dynamic between Ben Affleck and Jon Bernthal’s characters. After they wound up on opposing sides in the original movie, 2025’s Accountant sequel sees Affleck’s autistic book-cooker Christian and Bernthal’s security specialist Brax joining forces to solve the mystery of Ray King’s death. Their brotherly endeavor puts them in danger, however, as ᴀssᴀssins zero in on the pair.

With The Accountant 2 dropping a new trailer ahead of its SXSW premiere, ScreenRant spoke to O’Connor, who returned for the sequel after helming 2016’s original. Among other things, the director addressed the expanding relationship between Affleck and Bernthal’s characters, estranged brothers who find themselves facing danger together. The characters’ sibling connection, and their attempts to repair their relationship, are at the heart of the movie, as O’Connor explained:

It’s really about the two brothers just trying to fix it with each other. And you have one character, Christian, who’s on the spectrum, so that lends to certain complications and verbal rhythms and the way they communicate with each other. Also, for Chris, there’s an emotional blindness at times, although I think his social skills have gotten better.

O’Connor went on to explain that the brothers are “both on a quest for and human connection” in the film, and that while Christian and Brax may be very different in a lot of ways, particularly in their difficulties in communicating with one another, they are both ultimately trying to get to the same place with one another. See the rest of what O’Connor explained below:

They’re both on a quest for love and human connection, and they’re both looking for that and need it from each other. That’s really what the movie’s about. It’s this emotional line between these brothers as they’re trying to express themselves to each other and understand each other, and that’s really what we were exploring inside of the puzzle movie.

What Christian And Brax’s Growing Relationship Means For The Accountant 2

The Brothers’ Rapport Could Be The Movie’s Secret Sauce

As previewed in the recently released Accountant 2 trailer, Affleck and Bernthal’s interesting sibling dynamic is a big part of the sequel’s recipe, and could indeed prove to be the secret sauce that makes it all work. The first movie gave only a hint of the estranged brothers’ complex relationship, but the sequel is set to greatly expand on their unique rapport, which is made all the more complicated by their wildly differing personalities. Christian’s communication issues are a big part of why the brothers struggle to connect, as O’Connor explained.

That personality difference will seemingly be a big obstacle in the way of the Wolff brothers achieving reconciliation, as O’Connor detailed in his remarks. But Christian and Brax’s communication issues are bound to also result in a lot of humor, giving Affleck and Bernthal some lighthearted moments to play amid the film’s puzzle-box thriller plot.

Our Take On Accountant 2 Centering Christian And Brax’s Relationship

The Emotional Stakes Are Sure To Be Raised

Christian and Brax coming together as brothers and facing mortal danger is the perfect premise for an Accountant sequel. Not only does it tee up some fun back-and-forth between Affleck and Bernthal, it also figures to raise the emotional stakes on the story, as the siblings become targeted by trained killers bent on ending their investigation.

Being thrown into a pressure-cooker is bound to bring the brothers closer together, but it could also lead to even greater tension in their relationship. Affleck and Bernthal’s performances will be central to the movie, as O’Connor and company deliver the long-delayed The Accountant 2. It’s yet to be seen whether the film will continue the franchise for Affleck and Bernthal beyond it, but the original movie has a lot of fans, and the sequel could launch the IP on a Bourne-like trajectory toward box office success.