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2016's The Accountant performed modestly at the box office yet somehow became the most rented title on US VOD platforms of 2017. Despite such unlikely returns, it has taken almost a decade for a sequel to surface, with original director Gavin O'Connor and writer Bill Dubuque back on board. Despite having so much time to refine this, O'Connor and Dubuque's sequel plays like it was rushed to market, with a script desperately in need of a couple more rewrites and baggy pacing that cries out for some judicious editing.