Accountability, Age of See also Accountable little children need no repentance, neither baptism, Moro. 8:5–26. all who have arrived at years of accountability should repent and be baptized, D&C 18:42. none to be received into Church unless they have reached years of accountability, D&C 20:71. Satan cannot tempt little children until they become accountable, D&C 29:47. children to be baptized when eight years old, D&C 68:25, 27. children who die before accountability are saved in celestial kingdom, D&C 137:10.