Christian is usually using his accountancy skills to help criminals evade the law.
However, we learn in the first film that he also works as a vigilante, reporting criminals to the US government who cross a line in his moral code — where that line is remains murky.
The second storyline of “The Accountant” involves Ray King (Simmons), the head of the US Treasury’s Financial Crime Enforcement Network, and Marybeth Medina (Addai-Robinson), a federal agent with a dark past.
Christian has been secretly tracking down criminals and sending tips to King to shut down their operations.
King forces Medina to take on the assignment of tracking down Christian, but she only succeeds in finding his house. Late, King tells Medina the assignment was a test.
King sees Medina as his replacement when he retires, but felt she needed to know Christian’s full story before accepting his help.
Medina initially disagrees, believing they shouldn’t be working with a criminal, but by the end of the film, she accepts the role and Christian’s help to expose Living Robotics.
In the trailer for the sequel, King appears to have been assassinated, forcing Medina to work face-to-face with Christian for the first time. This could be difficult for Medina since she’s already uncomfortable working with a known criminal.