Not only does She Hulk: Attorney at Law use its “lawyer show” premise to bring Matt Murdock and his alter-ego Daredevil further into the fold of the MCU, but it also uses the courtroom to officially reveal the status of what is arguably the Avengers’ second biggest conflict after Thanos. In Murdock’s defense of superhero costume designer Luke Jacobson (Griffin Matthews) during the penultimate episode of the season, he briefly mentions that the Sokovia Accords have been repealed. Before Baron Zemo’s (Daniel Brühl) master plan is revealed in Captain America: Civil War, the Avengers are already divided on whether or not they should sign the Sokovia Accords. Inspired by the destruction of the (fictional) country Sokovia in Avengers: Age of Ultron and the bombing in Lagos, Nigeria that Steve Rogers (Chris Evans) and Wanda Maximoff (Elizabeth Olsen) were unable to prevent in Civil War, the Sokovia Accords were drafted by the United Nations to provide oversight on superhero operations. Whether they were in a private group like the Avengers or members of government organizations like S.H.I.E.L.D, any individual who possesses enhanced abilities, skill, or technology would be forced to register with the U.N. under the Accords. The Sokovia Accords required the disclosure of both superhero and personal identities for monitoring purposes. Any individual who didn’t sign the accords could no longer operate as a superhero, even if they were already an Avenger. In Civil War, Rogers and several other Avengers didn’t want the bureaucracy of the Accords to stop them from helping people nor were they comfortable with the level of surveillance required for the Accords to work, while Tony Stark (Robert Downey Jr.), Natasha Romanoff (Scarlett Johansson), and others felt that the government oversight would help keep the Avengers accountable for their actions and the destruction they’ve left behind.
