The movie about an actual accountant was followed up by one about a straight up killer going through a mid-life crisis and doing no accounting whatsoever - unless you consider counting kills. The first half of the movie requires a re-watch to understand what one just watches because the scenes just seem completely disconnected to the entire movie. Some of them might actually have nothing to do with the story are just filler or serve as a "show of power" with no effect on the story.
Despite the entire story being revealed, the whole time one would be posing the question: what does this have to do with an accountant? Even the final scenes just raises the question: how in the world would he know? He just went on a rampage for some superhuman hunch? The previous movie made certain things plausible, but this one just is a disconnected mess that forgets to explain things and does a bunch hand-waving "you know he's superhuman, so he can do this".
All in all, if you think you're getting another "accountant" follow-up, you'll be disappointed. This is a Rambo meets X-Men meets The Punisher meets midlife crisis movie using "The Account" characters. If that's your feel, you'll enjoy it.
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