廉政公署主动出击，根据之前的调查线索，马会的球赛博彩操盘手（尹子维饰）有重大的违法行为，但是就在廉政公署打算将此人带回调查之时，杀手（周渝民饰）却将其杀害，让调查陷入谜局
廉署首席调查主任陆志廉（古天乐饰）也因为此事接受了调查，不过他的角色有了变化，是作为目击证人被调查的，调查他的人是重案组督察刘保强（张智霖饰），二人之前有过接触，但相处并不融洽。不久后，廉政公署和警方联合展开行动，陆志廉和刘保强再次碰面，这样的合作可想而知，双方都多了一个心眼，彼此防备着对方。
刘保强的线人提供一个重要信息，博彩幕后操盘手是一个神秘人物，江湖人称华老师，陆志廉也得到了这个消息并接近了对方，可这个华老师十分狡猾，从廉政公署和警方的天罗地网中屡次逃脱，是不是有卧底提供了情报，调查和抓捕陷入僵局。
The ICAC took the initiative to attack. According to the previous investigation clues, the Jockey Club’s ball game betting operator (played by Yin Ziwei) had committed major illegal acts, but when the ICAC When the Commissioner's Office intends to bring this person back for investigation, the killer (played by Zhou Yumin) kills him, making the investigation a mystery
The Chief Investigation Officer of the ICAC, Lu Zhilian (played by Gu Tianle), was also investigated for this matter, but his role has changed. He was investigated as an eyewitness. The person who investigated him was Liu Baoqiang (played by Zhang Zhilin), the inspector of the serious crime team. The two had contacted before, but they didn't get along well. Not long after, the ICAC and the police launched a joint operation, and Lu Zhilian and Liu Baoqiang met again. This kind of cooperation can be imagined.
Liu Baoqiang's informant provided an important piece of information. The operator behind the gambling scene is a mysterious figure. However, this Mr. Hua is very cunning and has escaped from the ICAC and the police's network many times. Whether an undercover agent provided information, the investigation and arrest have come to a deadlock.
《反贪风暴2》延续了第一部的紧凑剧情和扣人心弦的悬疑氛围。古天乐和张智霖的精彩表演为影片增添了不少看点，他们在角色塑造上展现了出色的演技。导演林德禄通过扎实的叙事和惊险的场面将观众带入了一个充满阴谋和欺骗的世界，让人难以预测故事的走向。
电影的制作水平非常出色，场景的布置和摄影手法让人眼前一亮。动作戏和追逐场面的设计紧凑而富有张力，将紧张感传递到观众的每一个角落。影片中的角色关系错综复杂，犯罪团伙的运作也令人着迷。《反贪风暴2》成功营造了一种紧张的氛围，让观众全程投入到故事的发展中。
该电影在犯罪片类型中独树一帜。它不仅仅是追逐和动作的展示，更深入探讨了权力腐败和人性的复杂性。角色的心理变化和斗智斗勇的情节都给观众留下深刻的印象。《反贪风暴2》在展现罪恶和正义之间的斗争时，也探讨了人们对于道德和利益的取舍，引发观众的思考。
