The apostle Paul taught on the subject of accountability (Rom 14:12). Likewise, Peter taught on the responsibility of accountability (1 Pet 4:5). Finally the author of Hebrews affirms the requirement for accountability (Heb 4:13). The modern reader who denies responsibility for their behavior cannot reside in the New Covenant. 

The heart that says “God has forgotten” is often encapsulated in desperate self-exaltation. This is the prohibited exaltation at the cost of others (v. 10). The imagery provided by the Psalmist does not provide relief to the modern reader. For in utilizing the imagery it doesn’t describe a strict accusation but a clear picture of the perversity of the unrighteous. 

One cannot be the faithful who calls upon the Lord (v. 1) when he is crying out “there is no God” (v. 4). So how is one to determine what his heart is truly proclaiming? Inspect how they treat the poor (v. 2), proscribe their level of greed (v. 3) and analyze their pride (v. 4, 6).