1 Peter 4:5 establishes that we must no longer live according to the ways of the lusts of the flesh, as we were before the knowledge of knowing Jesus Christ (eternal life), for we must all give an account to Jesus Christ, the judge of the living and the dead. Romans 14:12 also establishes the same, for every knee will bow and every tongue confess to God.

Jesus Christ is The Accountant, the one to whom all of us would need to give an account.

Points to ponder:
If today, our soul is required of us (Luke 12:20), what is the account you would give Jesus, The Accountant? Abraham, believed in God and it was accounted to him as righteousness (Galatians 3:6). Jesus said, you believe in God, believe also in me (John 14:1). Have you believed in Jesus Christ? If not, you will fail the accountant’s test!

1 Peter 4:1-5 (KJV)
Forasmuch then as Christ hath suffered for us in the flesh, arm yourselves likewise with the same mind: for he that hath suffered in the flesh hath ceased from sin;
That he no longer should live the rest of his time in the flesh to the lusts of men, but to the will of God.
For the time past of our life may suffice us to have wrought the will of the Gentiles, when we walked in lasciviousness, lusts, excess of wine, revellings, banquetings, and abominable idolatries:
Wherein they think it strange that ye run not with them to the same excess of riot, speaking evil of you:
Who shall give account to him that is ready to judge the quick and the dead.

Romans 14:11-12 (KJV)
11 For it is written, As I live, saith the Lord, every knee shall bow to me, and every tongue shall confess to God.

12 So then every one of us shall give account of himself to God.