Is he who pointed to evil, such as giving pornographic files to someone, then repented before the person viewed them, accountable for a sin?

Assisting in sin is forbidden, and whoever guides to it bears a burden of sin like that of the one who commits it, due to the Almighty's saying: "And do not cooperate in sin and aggression," and due to the Prophet's (peace be upon him) saying: "Whoever calls to misguidance will bear a burden of sin like the sins of those who follow him." However, Allah accepts the repentance of whoever repents from assisting in sin or guiding to it, and He forgives their sin; for the one who repents from a sin is like one who has no sin.