John 5:24-27 (NIV) 24 "I tell you the truth, whoever hears my word and believes him who sent me has eternal life and will not be condemned; he has crossed over from death to life. 25 I tell you the truth, a time is coming and has now come when the dead will hear the voice of the Son of God and those who hear will live. 26 For as the Father has life in himself, so he has granted the Son to have life in himself. 27 And he has given him authority to judge because he is the Son of Man.
2 Corinthians 5:10 (NIV) For we must all appear before the judgment seat of Christ, that each one may receive what is due him for the things done while in the body, whether good or bad.
Every one of us is going to be finally accountable to the One who gave us being. We are accountable to the One from whose heart we came and who laid His laws upon us. We are accountable to God!... Someone asked: "Daniel Webster, what do you consider the most serious thought that has ever entered your mind?" He replied, "The most solemn thought that has ever entered my mind is my accountability to my Maker." A. W. Tozer
The Tozer Topical Reader – Volume One, comp. Ron Eggert, (Camp Hill, PA: WingSpread Publishers, 2007), WORDsearch CROSS e-book, Under: "2. Accountability; America: greatness".