No. Christians are not accountable to God for what they dream. Here’s why.
Perhaps a lustful thought runs through your mind while you are sleeping. Perhaps you dream something you feel is not right in the eyes of God. What does God think about your dreams. The Bible clearly answers that question.
Hebrews 4:12…The Word of God…is the discerner of the thoughts and intents of your heart. In other words God knows the difference between your thoughts and your intents. In a dream there is no intention. Dreams are unwilling thoughts. The Word of God distinquishes the difference.