Accountability, Age of See also Children; Salvation of Little Children little children need no repentance, neither baptism, Moro. 8:11 (8:5–26). all … must repent and be baptized … who have arrived at the years of accountability, D&C 18:42. the years of accountability, D&C 20:71 (137:10). until they begin to become accountable before me, D&C 29:47. children shall be baptized … when eight years old, D&C 68:27. See also D&C 74:7.