Elite accountants usually get promoted into CFO positions, where they are very important and get a huge paycheck. There is a huge difference between a good and an amazing CFO.

I think 10X people exist in any area, including accounting and programming. E.g. John Carmack, Linus Torvalds, Poul-Henning Kamp. Some top accountants can be found by looking at CFO positions of huge companies.

These people are very rare tho' and most of us have probably not worked with a 10X person. Just like most of us have not played football with a "Ronaldo-level" player.