The 'Bill Gates theory' is utter rubbish anyway.
Someone looked through a list of patents to see if there was anything there related to the word 'coronavirus'. They found that there was, indeed, a patent registered for a vaccine against coronavirus. When they investigated further, they found out that the institute holding that vaccine was in receipt of funding from the Bill and Melinda Gates foundation. The next thing we've got is conspiracy theories going all around the world, suggesting that Bill Gates is somehow behing Covid-19 or looking to make money out of the patent that he's sitting on.
The truth though is that there are loads of different coronaviruses. For example, unless they've managed to go through their lives without ever having had a common cold, everyone reading this thread has had a coronavirus loads of times. (There are four different coronaviruses which can result in common cold symptoms). Further, many coronaviruses don't attack humans at all. The patent that the conspiracy theorists have linked to is actually several years old and relates only to a vaccine against a specific form of coronavirus found in poultry. (i.e. it has absolutely nothing to do with Covid-19 in humans). The body that helped to develop that vaccine does, indeed, receive funding from the Bill and Melinda Gates foundation but only in the same way that many other charitable bodies do. (i.e. there's no direct link between Bill Gates himself and the bodies which receive funding from foiundation which he set up).
So the idea that Bill Gates is in some way linked to Covid-19 is UTTER NONSENSE. It's not Bill Gates (et al) who should be 'held to account'. It's the conspiracy theorists behind such ridiculous stories who should be.