I hold the view that nonbelievers are indeed accountable to God's Law, even while they are living. Romans 2:14-15 reminds us that "when Gentiles, who do not have the law, do by nature things required by the law, they are a law for themselves, even though they do not have the law." This shows that God's moral standards are embedded in the hearts of all people, giving them an intrinsic awareness of right and wrong.
However, Ecclesiastes 12:14 states, "For God will bring every deed into judgment, including every hidden thing, whether it is good or evil."This speaks to the universal accountability of all individuals before God. Thus, even those who do not recognize Him are still subject to the truth of His moral law.