I've never had acne bad enough to even want to consider trying Accutane... but even if I did.. the side effects and the warnings on it I'm not sure the risks are worth the rewards.
Accutane is some hardcore stuff.. I know of one woman who was using it and has since stopped.. She had to be on two different forms of birth control while using it (and they make you sign something to that effect because if you are of child bearing age.. the risks of birth defects are enormous) plus (and this was why she stopped) she went from being a very mentally stable person to major depression and thoughts of suicide.
It's scary stuff...