12 So then, each of us will give an account of ourselves to God. (Romans 14:12 NIV)
Each of us is reponsible for our actions. Whether it is in business or in relationships we, at times, must give account for what we do. This means that someone will sit in judgement of those actions.
God will require an accounting of our actions as well. However, if we are in Christ there is atonement for our actions. Because all have fallen short.