The following contains spoilers for The Accountant 2, now playing in theatersThe Accountant 2sets up a lot of potentially interesting directions for a prospective third film in the series. 2016’sThe Accountantended up being a deceptively enduring film, generating enough momentum over the course ofnearly a decade to get a sequel withThe Accountant 2. Both films focus on Christian Wolff, an accountant who has autism — as well as a secret second life as an resource for criminal organizations.
The Accountant 2does a lot of work expanding the scope of Christian’s world, delving deeper into the allies he’s surrounded himself with and the enemy forces that are moving behind the scenes. Many of these elements could benefit from expanded focus and could easily drive the plot of aprospective sequel that director Gavin Hood has been developing. Here are all the waysThe Accountant 2sets up future sequels and spin-offs in this universe.
Christian Could Work Closer With Maybeth In Future Missions
Image via Amazon MGM Studios
Maybeth’s acceptance of Christian and Justine as assets could set up future team-ups, which could justify plenty of sequels toThe Accountant 2. Despite her initial misgivings about the pair and her frustrations with their habit of using extrajudicial tactics to achieve their goals, Maybeth comes to accept them as allies. She even uses their resources as a means of exposing Burke and bringing down his criminal network, much like King recommended in the first film.
This could set up future team-ups between Maybeth and Christian, fully transforming her into the successor toKing after his death. She could come to see the accountant as a last resort, someone who can turn the tide of a mission on his own. Maybeth may even go directly to Justine and develop a network between her department of law enforcement and the Harbor Neuroscience School.This could wrap the school and Christian into all sorts of adventures on behalf of the government, especially if they have something to hold over them.
Anaïs Could Carry Her Own The Accountant Spin-Off
Anaïs Is The Ultimate Wild Card In The Accountant Franchise
Quickly established as a very dangerous assassin, Anaïs is a cipher for much ofThe Accountant 2. Even after her tragic backstory is revealed, she proves to be a wildcard who ends the film sparing Maybeth but hunting down Burke. As a contrast to Christian,Anaïs could make for a fascinating secondary lead in the franchise.
Anaïs' clear connections to the world of underground assassins could expose more ofThe Accountant’s riff on the modern cabal of criminals seen in franchises likeJohn Wick. It could also give Daniella Pineda a larger spotlight role, highlighting her skills and commanding screen presence in the lead role of an action epic.The fact that Christian and Anaïs still haven’t actually faced off is plenty reason enough to bring her back forThe Accountant 3.
Justine’s Harbor Neuroscience School Could Establish Lots Of Different Stories
One of the most interesting developments inThe Accountant 2is the reintroduction of the Harbor Neuroscience School, which focuses on children who are neurodivergent like Justine and Christian. Some of Justine’s students have begun to learn from her example, developing their hacking skills under her tutelage. They’re crucial to the investigation inThe Accountant 2and could easily return in a sequel.
The Harbor school was established inThe Accountantas a major location in Christian’s life, but gets further focus and an expanded role in the actual plot.
The school is a natural setting for potential spin-offs, serving as a solid base of operations for Christian and his allies. The school setting is the perfect natural device for introducing new characters, either as students or connected through them. It also offers a great way for the franchise to continue exploring the morally murky actions of Christian and Justine, who may fight to save children but also still work with dangerous criminal organizations.
Braxton Could Recruit Christian For A Mission
It Might Finally Be Time For Braxton To Repay His Brother
In bothThe AccountantandThe Accountant 2, Christian is forced to recruit his brother Braxton when the odds he’s facing become seemingly insurmountable. In both cases, Braxton comes through and risks his life to aid Christian.This could easily be flipped in a prospectiveThe Accountant 3, which could see the more rough-and-tumble Braxton bringing Christian into his own missions.
The more lethal and grim nature of Braxton’s missions could offer audiences a new side of Christian, showing how he handles a truly morality-free mission. Braxton could be desperate and turn to his brother as a last resort, which would be a natural way to build up a new foe as a major enemy in the franchise.It might also be a good excuse to keep Christian and Braxton together, as their interplay is the best element of the entireThe Accountantfranchise.
Christian Could Be Exposed (And Sent On The Run)
Christian Being Targeted Could Take The Series In A Very Different Direction
Despite being involved in several different missions that left a trail of bodies, Christian and his allies have been able to largely avoid public scrutiny. They even have allies in the government, like Maybeth who could look the other way during their missions.This makes it a natural risk that they could be exposed and sent on the run, which could be the best challenge to throw at Christian inThe Accountant 3.
Having his resources limited could force the hyper-prepared Christian to scramble, which would be a fascinating threat for him to overcome.
Having his resources limited could force the hyper-prepared Christian to scramble, which would be a fascinating threat for him to overcome. It could also be the ideal way to reintroduce Anna Kendrick’s Dana as one of the few civilians with full knowledge of who he is and what he does. It could also endanger Maybeth and force Justine on the run. Exposing Christian to the public might make for an ideal follow-up toThe Accountant 2.
