"Accountant 2" falls far short of its much better predecessor, the initial action thriller. It’s disappointing because, in contrast to the original movie, this one seems unsure of its own identity. Should it be classified as an action film or something leaning toward comedy? The outcome is muddled and quite frankly, frustrating. The ill-conceived attempts at humor detract from what should have been a refined, serious action story. It’s comparable to someone bringing a loud air horn and terrible jokes to a Shakespeare performance. To put it simply, you could likely miss the first twenty minutes or so of this film without affecting the plot in any significant way. Unless, that is, you find amusement in watching an accountant with autism try to pursue relationships with a group of housewives. It’s hard to imagine who would consider that scenario even slightly funny. What follows isn't terrible from a standpoint of providing necessary information, but it again weakens the foundation of the central narrative. The initial appeal was a solitary character, isolated within his own world, and that isolation made him compelling. Instead, the script awkwardly attempts a partnership dynamic. It doesn’t work well, and the unpleasant, dysfunctional humor—which essentially makes fun of the main character's autism—continues in an unsophisticated and uncomfortable manner. Overall, it’s an unremarkable, occasionally foolish sequel to a far stronger original film. I’m almost tempted to advise against seeing this at all if you liked the first one; it will likely just irritate you, as it did me.

Source on TMDB