The Accountant 2 will bring Ben Affleck and Jon Bernthal back to the screen, but Anna Kendrick won't be joining them this time around. The Pitch Perfect actress was an integral part of the first film. Her character, accountant Dana Cummings, helped Affleck's reclusive Christian Wolff find the root of financial irregularities in a company she worked for. Christian had a lot of experience in helping criminal organizations cook their books. However, his work with Dana puts him in danger, presumably for the first time.
Besides being an expert with numbers, Christian could also fight proficiently. Dana initially learned only one side of him—the one who was remarkable in crunching numbers but unsociable. She stayed by his side throughout their job and realized his other side shortly after. He saved her from a near-death experience and kept her safe. Eventually, he left her with a Jackson Pollock painting she admired while she was in his RV.
The first film's ending showed Dana and Christian parting ways for a reason. He did not want her to get in trouble due to their association. That's why Dana won't be returning in Christian's journey in The Accountant 2.
Here's what director Gavin O'Connor said about The Accountant 2 and Anna Kendrick's return
The Accountant 2 premieres at the Austin-based SXSW festival and will soon be theatrically released. Writer Bill Dubuque and director Gavin O'Connor return for this sequel and offer a promising sequel on the heels of the first film's financial success. Ben Affleck and Jon Bernthal are reprising their roles, and so are J.K. Simmons and Cynthia Addai-Robinson. However, Anna Kendrick, who played a key role in the first film, is nowhere to be seen.
"Well, Dana’s not in the movie. That was just the first one. We have a whole new movie."
O'Connor said during an interview with Screenrant. At the time, he revealed what The Accountant 2 will focus on. He spoke in detail about Justine, who appeared only briefly in the first film but played a major role in Christian's life while being mainly behind the scenes.
"We have much more of Justine in the second film than we did in the first. Also, Harbor Neuroscience and all the kids at Harbor Neuroscience–we've created that world with these kids who work with Justine, and we cast all kids that are either neurodivergent [or] who are on the spectrum to play the roles. I’ve got to tell you, man, they're as good as every other actor in our movie. They were so just authentic and honest and no acting. They were amazing, which, when you see the movie, I’m sure you’ll agree. The kids were great."
Why Anna Kendrick's absence in the sequel makes sense for her character

Anna Kendrick's character helped in Christian's character development as she made him discover a better side of himself. She stayed curious and non-judgemental while offering him a friend throughout their financial audit. Eventually, the pair moved in different directions, knowing their friendship would do her more harm than good. The Accountant 2 will reportedly focus more on Christian and Braxton (Bernthal) and be more of a buddy drama.
The once-estranged brothers will join hands to handle a murder investigation by unknown assassins. By doing so, Christian will help Marybeth Medina (Addai-Robinson) despite being on the other side of the law the last time he crossed paths with her. In this plot, Dana Cummings' inclusion would not make sense since her expertise lies in accounting. So, Kendrick's absence feels logical in the context of the creative direction The Accountant 2 is taking.
Also read: Fresh new stills from The Accountant 2 give a look at the tension in the Ben Affleck film

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