After spending nearly a decade trying to get the sequel to The Accountant off the ground, director Gavin O’Connor is reflecting on how he and Ben Affleck were able to convince Warner Bros. to let them create The Accountant 2 independently. This follow-up to the 2016 thriller sees Affleck’s character, Christian Wolff, enlisted by Cynthia Addai-Robinson’s Marybeth Medina to help track down those responsible for the murder of J.K. Simmons‘ Ray King, with Christian bringing his brother Braxton into the fold. The sequel marks the return of Jon Bernthal as Brax, and after a lengthy eight years in development hell, the film has finally taken shape.
In an interview with ScreenRant to celebrate the release of the movie’s trailer, O’Connor shared insights about the prolonged development process. He reminisced about the challenges they faced at Warner Bros., describing it as a “bit of a revolving door and musical chairs” affecting their initial attempts to create The Accountant 2. He noted that Affleck was simultaneously developing his own production company, Artists Equity, and they had been planning on leveraging a deal with the studio to move forward.
O’Connor explained, “We made the deal to write the next movie in 2018, and it was just, I don’t know, whatever dysfunction goes on in studios these days. There were regime changes at Warner Bros., so we were facing those obstacles.” He recalled that it was only when Affleck recognized that the studio was unlikely to proceed with the sequel that the two men informed Warner Bros. to not “hijack” the project and instead allow them to pursue making The Accountant 2 independently.
With Warner Bros. graciously granting them the opportunity to shop the project around, O’Connor articulated how they quickly knew where to turn next: “Once Ben had his studio, we were like, ‘If you’re not going to make it, don’t hijack it and not allow us to go pursue this film we’ve been trying to make now for eight years.’” They approached Amazon, having connections there with former Warner Bros. executives who were eager to work with them. “It was the right choice because they had heard what was going on, and we had a lot of friends — Courtenay Valenti and Sue Kroll and such,” O’Connor added.
As O’Connor shared, making a deal with Amazon meant that Affleck’s company, Artists Equity, would finance the film, which he described as “a joy.” The transition away from Warner Bros. turned out to be a blessing in disguise for The Accountant 2 team, creating an environment that felt less like a high-budget studio film and more akin to an independent production. “Honestly, it was like making a $1 million independent film,” O’Connor said. “It was all about the creative act, and we just created this really fertile environment, had fun, and went ahead to make the movie.”
Upon delivery to Amazon, O’Connor stated that the studio was pleased, and the sequel “tested well,” which has bolstered confidence in the project. In highlighting the shifting dynamics at Warner Bros. since the first installment’s release, O’Connor observed that the studio has been undergoing significant changes, especially during the COVID-19 pandemic when it started simultaneous theatrical and streaming releases on HBO Max. This shift led to disappointment among filmmakers and strained relationships, as seen in the case of Christopher Nolan.
The situation was compounded further as WarnerMedia and Warner Bros. merged into Warner Bros. Discovery, prompting many executive departures and causing numerous projects, like Coyote vs. Acme, to be shelved in a bid to address the studio’s extensive post-merger debts.
Ben Affleck’s complex relationship with Warner Bros. also played a role in the development struggles for The Accountant 2. Following his brief stint in the DC Extended Universe as Batman, he stepped back for personal reasons. Despite initially retiring from the role, Affleck made a return in the Ezra Miller-led The Flash, which served not only as a sendoff for his version of Batman but also marked the end of the DCEU under its current direction. With James Gunn and Peter Safran now at the helm of the reformed DC Studios, the narrative around the superhero genre continues to evolve.
While the challenges they encountered in trying to make The Accountant 2 may have been significant, O’Connor’s reflections indicate that the outcome might ultimately be favorable for both the sequel and the future of the franchise. The director has frequently expressed his aspirations for a trilogy centered around Christian and Brax, and if the sequel performs well, it could well facilitate these plans while allowing them to maintain creative control over future projects.
Despite the often rocky histories of long-gestating sequels, the steadfast commitment from both O’Connor and Affleck to bring The Accountant 2 to fruition provides ample reason for optimism that they have crafted something unique and special. Furthermore, the film’s transition from Warner Bros. to Amazon MGM may serve as a strategic advantage, as the latter is eager to establish itself in the theatrical market, seeking significant successes amidst its relatively modest performances in recent years. If The Accountant 2 can match or exceed its predecessor’s impressive $155 million box office earnings, it would propel it into the realm of major studio successes.
Ultimately, The Accountant 2 promises to re-engage fans of the original film while delving deeper into the nuanced relationship between Christian Wolff and his brother Brax. As the sequel gears up for its release, anticipation builds around how it will expand on the storyline and how it might affect both the team behind it and the evolving landscape of the film industry.
