This could set up future team-ups between Maybeth and Christian, fully transforming her into the successor to King 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 ᴀssᴀssin, Anaïs is a cipher for much of The 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 ᴀssᴀssins could expose more of The Accountant‘s riff on the modern cabal of criminals seen in franchises like John 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 for The Accountant 3.

Justine’s Harbor Neuroscience School Could Establish Lots Of Different Stories

Harbor Could Become A Major Launching Pad For New Characters And Storylines

One of the most interesting developments in The Accountant 2 is 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 in The Accountant 2 and could easily return in a sequel.

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 both The Accountant and The 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 prospective The 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 entire The Accountant franchise.

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 in The Accountant 3.

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 to The Accountant 2.