There are levels of accountability on the Day of Judgment:

1.In the first step, some others from angels, prophets, and infallible Imams (AS) give witness to the actions of the human being as mentioned in Ayahs 18 and 20 of Surah Qaaf; Ayah 41 of Surah Nisa; and Ayah 105 of Surah Tawbah.
2. In the second step, body parts of the human being will give witness. At this time the skin and body parts will speak and give witness; as mentioned in Ayahs 20-22 of Surah Fussilat.
3. In the third step, the soul of the human being will give witness; because the faces will be luminous or dark as mentioned in Ayah 106 of Surah Al-e-Imran, or they will turn into the shape of animals or plants as described in Ayah 179 of Surah Al-A’araaf, Ayah 24 of Syrah Al-Baqarah, and Ayah 15 of Surah Al-Jinn. In fact the action/deed itself is present and by some changes the element of the action/deed to give witness will be introduced.
4.In the fourth stage, the human being himself will deal with his own account, and when is dealing with own deeds, cannot bring any excuses. In this regard, in Ayah 14 of Surah Al-Isra, Allah (SWT) said: “Read your own record. Today your own soul is enough to calculate your account.” At this time the human being will confess against himself; as is mentioned in Ayah 11 of Surah Al-Mulk: “Confess to your sins, and death to the residents of hell.” That is why it has been said that the confession of wise people against themselves is accepted and will be dealt with accordingly; because it is the certain proof.

Source: en.shafaqna.com