Matt Hurt’s review published on Letterboxd :
Second Act is pretty much what you'd expect from the trailer with one big exception. I won't spoil it, but there's an element to the movie that isn't hinted at in the trailer at all. So when the movie took a specific turn, I was pretty into it.
As for what the trailer does show, the story of Jennifer Lopez's fake resume getting her a high-powered executive job is fine. Treat Williams plays her new boss, Vanessa Hudgens is an executive who Lopez is at odds with. It's all pretty okay. It's not very funny but JLo does a solid job balancing her secret with her newfound responsibilities.
As expected from this type of movie, there's a quirky best friend character played by Leah Remini that doesn't really work. Nothing against Remini, but the script is filled with dud humor for her and the supporting cast.
However, the thing that made the movie standout was the surprise factor in the plot. Again, I won't spoil it. But about 20 minutes into it, the plot gets rejuvenated a bit and a little more complicated. I was into it.
Overall, Second Act is passable. It's not bad by any means but it's probably not going to leave any lasting impression on me.