The A12 documentation says (emphasis mine)
RoundAccountingandRoundAccountingValuealways round in the direction of the next number (when indicated, with decimal places). If both neighbors are equidistant, then the (field) value is rounded down
Luckily, it actually behaves differently:
RoundAccounting(1.5) => 2
RoundDown(1.5) => 1
RoundUp(1.5) => 2
RoundAccounting(-1.5) => -2
RoundDown(-1.5) => -2
RoundUp(-1.5) => -1
So, RoundAccounting actually rounds “away from zero” if the neighbors are equidistant (not “down” as the docs say).
This really is the most common rounding method, so I consider this as a documentation rather than an implementation bug.