Is a person held accountable for desiring or having evil whispers about the forbidden if Allah has spared him the sin?

If someone contemplates a forbidden act but does not commit it, or speaks of it without a firm resolve to carry it out, they are not held accountable for the mere thought or inclination, based on the Prophet's (peace be upon him) saying: "Indeed, Allah has forgiven my ummah for what they merely think to themselves, as long as they do not act upon it or speak of it." If one resolves to do an act but then abandons it for the sake of Allah, a good deed is written for them, based on the Prophet's (peace be upon him) saying: "And whoever intends to commit a bad deed but does not do it, Allah records it for him as a complete good deed." As for obsessive thoughts (waswas), it is imperative to divert one's mind from them and to occupy one's energies with what is beneficial.