Affleck and Bernthal are great, but the dialogue, tone, plot and writing are all over the place. Also, there are a lot of scenes that just feel so lazily written in (e.g. [1] Bernthal intro scene where he kills an apartment full of people, IN GERMANY nonetheless, without caring to mask his face AND lets a witness see his face + [2] an incredibly convenient sniper hit that takes place near a window in a government building... + [3] a really dumb shouting scene out in a street where a female agent is just being hysterical + [4] Bernthal outing himself as a murderer in front of an agent for the sake of being funny... I could go on...).
Now, IMDB says the same guy who wrote the 1st Accountant movie is the same guy who wrote this sequel, but I just can't believe this. I mean, either someone who helped polish the 1st movie wasn't involved at all, or he was pressured to make dumb changes, or something else. I don't know. This could have been so much better but this movie feels like it's trying to be too many things for the sake of action and moving the plot along.