Corrected entry: During the fight in Dana's bathroom the Accountant does a tactical reload of his handgun after firing it. A tactical reload is a tactic to exchange a partial loaded magazine with a full magazine. The magazine that should have been the partial loaded from the weapon is empty in the accountant's hand. A trained person would have known the magazine in the weapon was empty and wouldn't have done a tactical reload. Plus, the slide on the weapon would have locked back indicating the magazine in the weapon was empty, not requiring a tactical reload.
The Accountant (2016)
1 corrected entry
Directed by: Gavin O'Connor
Starring: Ben Affleck, J.K. Simmons, Anna Kendrick, Jeffrey Tambor, Jon Bernthal
Factual error: When researching Christian Wolf in the IRS database, they state he made $75,000 and ran ZZZ Accounting. They then look up 3 other businesses with over a million dollars in income, said they were all partnerships and stated that Christian Wolf was managing partner. Given that partnerships are flow through entities for income tax purposes, all that income would flow through to individual returns, resulting in much more than $75,000 in income on Christian Wolf's tax return.
Neurologist: Your son is different.
Young Chris' Father: Sooner or later, different scares people.
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Correction: A tactical reload is to keep the magazine; either because it has some ammo, or in this case to not leave forensic evidence behind. The slide only locks back when it tries to chamber a round from an empty magazine; when it chambers the last round (he knows, because he counted), it closes as normal.