Age of accountability ends at sixty
Nahj al-Balāgha|Volume 1|Book 3|Chapter 326
۳۲۶. وَقَالَ (عليه السلام): الْعُمْرُ الَّذِي أَعْذَرَ اللهُ فِيهِ إِلَى ابْنِ آدَمَ سِتُّونَ سَنَةً.
326. Amīr al-mu’minīn, peace be upon him, said: The age up to which Allāh accepts any excuse for a human being is sixty years.