A film centered on an accountant was succeeded by one featuring a killer experiencing a middle age slump and not engaging in any bookkeeping—except when tallying victims. Initially, grasping the narrative demands a second viewing because scenes appear disjointed from the larger plot; some may even be extraneous or intended to demonstrate strength without advancing the storyline. Even with the story's progression evident, the question lingers: what connection does this have to an accountant? The concluding moments only amplify that query: how could he possibly know? It seems he simply embarked on a violent spree based on an inexplicable intuition. The prior film established certain believability, but this one is just a series of disconnected events that neglects explanations and resorts to convenient justifications like "he's superhuman, so it’s possible." Ultimately, anyone expecting a continuation of the style found in “The Account” will be let down. This feels more like Rambo combined with X-Men and The Punisher, all filtered through a midlife crisis, but utilizing characters from “The Account.” Those who appreciate that kind of movie might find it entertaining.

Source on TMDB