Why is “The Accountant 2” rated R? The MPAA rating has been assigned for “strong violence, and language throughout.” The Kids-In-Mind.com evaluation includes several scenes of awkward flirtation, a shootout between two men and several others with gunfire and explosions causing death and injuries, two women fight with a gun being fired and a woman being stabbed, a man being shot in the shoulder, a man being struck by a car, many children being forced into a bus and threatened with death, several men being shot in the head, a woman crashing her car into another car, a few fight scenes with men exchanging punches, photos of bloody dead bodies, discussions of loss of memory and recovered memory, many arguments, and over 40 F-words and other strong language. Read our parents’ guide below for details on sexual content, violence & strong language.

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In this second installment, the accountant (Ben Affleck) with a special set of lethal skills, is called upon by a FinCEN agent (Cynthia Addai-Robinson) to help her solve a murder, and he’s joined by his brother (Jon Bernthal). Also with J.K. Simmons, Allison Robertson, Alison Wright, Daniella Pineda, Yael Ocasio and Lombardo Boyar. Directed by Gavin O’Connor. A few lines of dialogue are spoken in Spanish without subtitles. [Running Time: 2:04]

The Accountant 2 SEX/NUDITY 3

 – A man pays a motel clerk for three women to come to his room and we see three scantily clad women arrive and enter the room (they’re implied to be prostitutes and we see cleavage, bare abdomens, and legs to the hips).
► A man steps out of a shower and we see his bare chest and abdomen (he has a towel wrapped around his waist). A man takes off his clothes and wears boxer briefs that reveal his bare chest, abdomen, shoulders, back and legs to the upper thighs). Women wear low-cut tops that reveal cleavage in a few scenes. A woman wears short shorts in a bar and does line dances.
► A woman asks a man if he believes in love at first sight.

The Accountant 2 VIOLENCE/GORE 7

 – A man pleads with gunmen when they hold his wife and child and the man is shot in the head (we see a bloody bullet hole) and we later see the man dead in a ditch filled with many other dead bodies. A woman enters a bar and shoots three men (we see bloody bullet holes in their heads and blood splatters). Two men with guns follow another man into a bathroom, they shoot into the closed doors of two stalls, the man lunges out of another and they fight with punches, one man is shot, one man’s head is slammed into a urinal (we see blood on his face) and the third man is stabbed in the groin with a pen (he screams in pain). An armed woman breaks into another woman’s house, the other woman holds a gun to her head, they fight, one woman punches the other in the face (we see her bloody nose), one woman slashes toward the other with a knife and one woman is stabbed in the abdomen (we hear her gasping and moaning) and we see blood on the knife blade. A sniper shoots two men in the head from a distance. Two armed men speed to an area and open fire on many armed men; we see people being shot and blood spurts, explosions throw men in the air, a man in a watchtower is shot and falls to the ground, and one man is shot in the chest (he is wearing a bulletproof vest). A man is shot in the head and falls to the floor in his chair (blood spurts). A man attacks and beats up several men and pins one man to a table dislocating his shoulder (we hear crunching and the man yells in pain). A man in a bar accuses another man of trying to seduce his girlfriend and another man charges across the bar to fight with him and we see three men thrown through the front window of the bar. A man on a bus holds a gun to a boy’s head, another man outside the bus shoots the gunman and another man inside the bus shoots the gunman in the head (blood splatters).
► A man walks across a busy street and cars swerve to avoid hitting him; he is shot in the shoulder (we see blood on his shirt) and falls to the ground (we see him in the morgue later with a bullet wound). A man punches another man and the struck man falls over a balcony and crashes onto a car below (he is still alive). A man runs out of a bar and into the street where he is struck by a car and thrown (presumably dying). A man fights with several armed men and kicks and punches them; he kicks one man in the head, breaking his neck. A woman attacks a security guard and steals his gun (he is left unconscious). A man is struck by a speeding truck and he is thrown.
► A man speeds on a motorcycle going over 180 mph. A man says that a woman died in a car accident; we later see her being attacked by a man in a parking garage, she speeds away and crashes through a barricade and into another car and we are told that she suffered amnesia and underwent reconstructive surgery.
► Many children are ordered to get on a bus by men with guns; they are then ordered to get off the bus and climb into a deep ditch in the ground. A woman trembles and answers questions asked by a man; she asks him not to hurt her and when he leaves we see numerous dead bodies in the adjoining rooms with blood splattered and pooled around them. We see photos of dead bodies at crime scenes and blood pooling under and around them in several scenes. A man tells another man to take children to the desert and bury them. People discuss members of MS13 and camps where people, including children, are transported by a “death train” and held for years. Three women argue about giving information about a man. A woman asks a man, “Were you dropped on your head as a child?” A man argues with a woman over the phone to let him pick up a puppy. Two men bicker in numerous scenes.
► A photo of a dead man with a rat stuffed in his mouth is shown (we see blood on the man’s mouth and the rat). A man runs away from a woman when he sees her in his room; she picks up a knife and follows him.
► Several people hack into computer systems in several scenes to gather information or to make things happen (modify thermostat temperatures, cause a doorbell to ring, etc.). Several people conduct surveillance of a woman as she enters a bar to meet a man; one man in a car prepares a rifle and points it at the woman, but does not shoot.
► A fishmonger cuts the tail off a fish and haggles with a man about the price. A man tattoos women on the ankle with an identifying symbol. A man tells another man to stop a bus and he gets out and picks up a cat on the side of the road. A deep ditch is dug in the ground in an isolated area.

The Accountant 2 LANGUAGE 9

 – About 44 F-words and its derivatives, 1 obscene hand gesture, 8 scatological terms, 6 anatomical terms, 3 mild obscenities, name-calling (absurd, bad boys, dangerous, pervert, chick magnet, weird, weird kid, cheap, frugal, human chainsaw, dumb, really mean, loco, stupid, travesty of justice, hostile, rodent, you people, escaped convict), exclamations (you gamed the system, my gosh, frickin’, relax), 5 religious profanities (GD), 6 religious exclamations (e.g. oh my God, Jesus Christ, oh God, God, for Christ’s sake, Holy [scatological term deleted]). | profanity glossary |

The Accountant 2 SUBSTANCE USE

 – A man drinks a beer, a beer bottle is seen on a dining table, people drink in a bar, and a man says, “Let’s go get drunk.”

The Accountant 2 DISCUSSION TOPICS

 – Acquired Savant Syndrome, amnesia, fight or flight, isolation, aggression, human trafficking, estranged brothers, being alone, algorithms, money laundering, patterns, survival, probabilities, MS13, Juarez, Mexico, finding love.

The Accountant 2 MESSAGE

 – Expressing gratitude and appreciation for others is important.