The Falcon and The Winter Soldier is underway as Disney+ second Marvel Cinematic Universe series. The first episode, "New World Order" gave fans a ground-level look at life on Earth six months after The Blip. In this episode, viewers saw an action-packed scene featuring the Falcon, Bucky Barnes' therapy session, and a new Captain America introduced to the public.
Sam Wilson even gave a brief explanation on how superheroes get paid for their service. Despite being opposed to them back in 2016, the Sokovia Accords were not mentioned in this premiere episode. Falcon was working with the military, so it remains unclear the current status of the accords. However, Marvel fans know that they were mentioned in WandaVision by Agent Jimmy Woo, implying that they're still in effect.
After a second look into the details of "New World Order," it appears the Accords did have a presence in the episode.
THUNDERBOLT ROSS IN THE FALCON AND THE WINTER SOLDIER
During the post-credit sequence after Episode 1 of The Falcon and The Winter Soldier, the Sokovia Accords were mentioned. A reference to Thunderbolt Ross, who was first introduced to the MCU way back in 2008 during The Incredible Hulk, is shown in the image below featuring John Walker, "According to Thaddeus Ross... All information regarding the Enhanced Humans Act has been... reported to be classified by Major Donavan of Special Unit..."
The next post-credits image is an unclear map of the Middle East that reads, "...Identities must reveal their legal names and true identities to the United Nations... must (agree) to a power analysis, which will categorize..." In a way, this is an Easter Egg to the comics Civil War event and the "Living Weapon of Mass Destruction" registry. Famously, this led to Spider-Man revealing his identity as Peter Parker.
The final post-credits image is of the US Capitol and mentions, "deploying enhanced individuals outside of their own national..."
WHERE IS SHARON CARTER?
Sharon Carter has been shown in numerous pieces of marketing for this latest MCU series. She did not appear in the first episode and fans are wondering, where is she?
The assumption is that she is on the run from the Sokovia Accords after she sided with Steve Rogers in Captain America: Civil War. Carter wasn't a member of the Avengers on the run in Avengers: Infinity War, so it remains unclear what she has been doing since 2016. The last audiences had seen she was a CIA agent, but who does she work for now? Did she vanish away or has she lived through the last five years?
The Accords being mentioned in these post-credit images point to their presence being felt later on in the series. Baron Zemo, who is also set to appear in this show, played a pivotal role in Civil War, and it is unclear if he was snapped back into existence or not. After the events of The Incredible Hulk, General Thaddeus Ross headed the Sokovia Accords, and it remains to be seen whether he will make an appearance in this series.
Considering that Jimmy Woo referenced them roughly five months before the events of The Falcon and The Winter Soldier, a good guess is that Ross survived Thanos' first snap and kept the Accords afloat for five years. More answers will be revealed when the second episode of The Falcon and The Winter Soldier launches to Disney+ on March 26, 2021.