node: Update accountant audit logic - #4947

Node.js 20 is deprecated. The following actions target Node.js 20 but are being forced to run on Node.js 24: actions/upload-artifact@330a01c490aca151604b8cf639adc76d48f6c5d4, docker/build-push-action@ad44023a93711e3deb337508980b4b5e9bcdc5dc, docker/setup-buildx-action@b5ca514318bd6ebac0fb2aedd5d36ec1b5c232a2. For more information see: https://github.blog/changelog/2025-09-19-deprecation-of-node-20-on-github-actions-runners/

The `set-output` command is deprecated and will be disabled soon. Please upgrade to using Environment Files. For more information see: https://github.blog/changelog/2022-10-11-github-actions-deprecating-save-state-and-set-output-commands/

The `save-state` command is deprecated and will be disabled soon. Please upgrade to using Environment Files. For more information see: https://github.blog/changelog/2022-10-11-github-actions-deprecating-save-state-and-set-output-commands/