The Accountant 2 does not include any identifiable LGBTQ+ characters, themes, or storylines. The narrative centers on action, neurodivergence, and brotherhood, with no engagement with LGBTQ+ identities or issues. This absence has been noted by critics.

Based on current information, The Accountant 2 (2025) does not appear to feature any transsexual characters or transgender themes. The plot focuses on a murder mystery and trafficking conspiracy, with no indication of gender-related representation in the narrative.

The movie does not contain any action or adventure elements.

The provided information explicitly states that no characters in "The Accountant²" have an on-screen gender differing from their established canonical genders in the source material, including all main characters.

The major characters, Christian and Braxton Wolff, are consistently portrayed as white, aligning with their established backgrounds. Marybeth Medina's race was not specified in the source, and Anaïs's casting is ethnically consistent. Therefore, no race swaps are identified.