Romans 14:12
Romans 14:1212So then, each of us will give an account of himself to God.
Watchtower commentary takes ("each of us will render an account for himself to God") as a warning that every Witness must individually answer to Jehovah for their obedience. The verse is read as motivating diligent faithfulness — meeting attendance, field service, moral conduct — to ensure a favourable accounting at judgment.
Yes — every believer gives an account, and every believer's works matter to God. The question is what the account is for. Paul addresses Christians ("we will ALL stand" — including Paul himself) who are already justified () and for whom there is "no condemnation" (). The judgment of is an evaluation of how believers have lived, how they have treated one another (the whole point of 14:1-9), and what rewards and losses will follow. It is NOT a re-opening of the verdict on their acceptance with God. Paul explicitly says in the same letter — — "Who shall bring any charge against God's elect? It is God who justifies. Who is to condemn?" Nobody. The accounting of Romans 14 happens for believers whose standing is unassailable.