What is the age of accountability? Accountability, as used in our question, pertains to an individual being responsible to God. Knowledge between good and evil. Involved in spiritual accountability is a knowledge of good and evil. Relative to some of the children of the Israelites we read, "Moreover your little ones…which in that day had no knowledge between good and evil…" (Deut. 1: 39). There is a time in the absence of a certain level of development in a child’s life that they do not know to choose good and refuse evil . It is obvious that Jesus had such children in mind when he said, "Except ye be converted and become as little children, ye shall not enter into the kingdom of heaven" (Matt. 18: 3).The age of accountability is when one understands, is capable of believing, repenting, confessing Jesus’ deity, and being baptized. Sin is lawlessness (I Jn. 3: 4). Belief requires certain intellectual and volitional abilities (Jn. 8: 24). Repentance, confession, and baptism entail abilities which small children do not possess. Belief, repentance, confession, and baptism are all equally essential to initial salvation or, put another way, exercising accountability. Some say when a child reaches twelve/thirteen years of age, they are accountable. This is an arbitrary age – some could be, some may not be. In view of the foregoing, I think it is apparent that individuals reach the age of accountability at different ages, as each mature differently. Remember, though, accountability always involves responsibility.