While discussing the importance of informed, capable teachers in the Church and their importance in the development of the youth of the Church, Harold B. Lee made the following comment showing that children, before the age of accountability, can be tempted by Satan and temptation, even if such will not be imputed to them due to lacking full reasoning skills and responsibility:
Many of our little children begin attending Sunday School and Primary before they have been subjected to the temptations of Satan—before the age of accountability and shortly thereafter. (Harold B. Lee, Ye are the Light of the World: Selected Sermons and Writings of President Harold B. Lee [Salt Lake City: Deseret Book Company, 1974], 94, emphasis added)