My wife and I just got home from seeing Second Act and we both enjoyed it. The story line was good and we no difficulty following it. I found Second Act both fun and funny, I enjoyed Jennifer Lopez's performance along with the rest of the ladies. Thought it is a light and up beat movie there are some moving moments to go along with it. I had read all the reviews, and saw that 84% of those reported seeing it liked it, I would go with the 84%.
So if you enjoy the type of movie were you can relax enjoy a little bit of lightness and some laughs, come away feeling good, then I recommend you see Second Act.