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.
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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.