Many point to the age of accountability as being 12 and draw that from the passage in Luke 2.41-52
Jesus was 12 when he was learning in the temple.
[SUP]41 [/SUP]Now his parents went to Jerusalem every year at the feast of the passover.
[SUP]42 [/SUP]And when he was twelve years old, they went up to Jerusalem after the custom of the feast.
[SUP]43 [/SUP]And when they had fulfilled the days, as they returned, the child Jesus tarried behind in Jerusalem; and Joseph and his mother knew not of it.
[SUP]44 [/SUP]But they, supposing him to have been in the company, went a day's journey; and they sought him among their kinsfolk and acquaintance.
[SUP]45 [/SUP]And when they found him not, they turned back again to Jerusalem, seeking him.
[SUP]46 [/SUP]And it came to pass, that after three days they found him in the temple, sitting in the midst of the doctors, both hearing them, and asking them questions.
[SUP]47 [/SUP]And all that heard him were astonished at his understanding and answers.
[SUP]48 [/SUP]And when they saw him, they were amazed: and his mother said unto him, Son, why hast thou thus dealt with us? behold, thy father and I have sought thee sorrowing.
[SUP]49 [/SUP]And he said unto them, How is it that ye sought me? wist ye not that I must be about my Father's business?
[SUP]50 [/SUP]And they understood not the saying which he spake unto them.
[SUP]51 [/SUP]And he went down with them, and came to Nazareth, and was subject unto them: but his mother kept all these sayings in her heart.
[SUP]52 [/SUP]And Jesus increased in wisdom and stature, and in favour with God and man.