Which problem XML makes all too easy.
The really annoying issue is as the parent says, that the accounts collection does not have a name. This means there's no canonical mapping for the structure into a programming language object, which necessitates that libraries require annotations or some other side-channel way of specifying how to wrap the accounts into a collection.
In Jaxb e.g., how many times must we add junk like:
@XmlElementWrapper(name = "accounts") ?
In any individual case the workaround is easy, but it's annoying to have to do it repeatedly.
XML really is better as document markup than structured data representation.
