It was narrated that ‘Imraan ibn Husayn (may Allah be pleased with him) said: The Prophet of Allah (blessings and peace of Allah be upon him) said: “Seventy thousand of my ummah will enter Paradise without being brought to account.” They said: Who are they, O Messenger of Allah? He said: “They are the ones who do not ask others to perform ruqyah for them, or believe in omens, or use cautery, and they put their trust in their Lord.”
Narrated by al-Bukhaari (5270) and Muslim (321).
These four categories will not be brought to account and will not be punished. With regard to other people who are not included in these categories, they will be brought to account… Then Allah will forgive them.
It was narrated from Safwaan ibn Muhriz that a man asked Ibn ‘Umar: What did you hear the Messenger of Allah (blessings and peace of Allah be upon him) say about an-najwah (the private conversation that Allah will have with His slaves on the Day of Resurrection)? He said: “One of you will draw close to his Lord until He will screen him, then He will say: ‘You did such and such,’ and he will say: ‘Yes’; and He will say: ‘You did such and such,’ and he will say: ‘Yes,’ and He will make him admit [other deeds]. Then He will say ‘I concealed them for you in the world, and I forgive you for them today.’”
Narrated by al-Bukhaari (2261).
Shaykh Ibn ‘Uthaymeen (may Allah have mercy on him) said: The Muslims are unanimously agreed that the Reckoning will definitely take place on the Day of Resurrection. The way the Reckoning will be conducted for the believer is that Allah will converse privately with him; He will make him admit his sins until he thinks that he is doomed, then Allah will say to him: “I concealed it for you in the world and I forgive you for it today.” And He will give him the book of his good deeds.
As for the disbelievers and hypocrites, it will be called out before all creatures: “These are the ones who lied against their Lord! No doubt! the curse of Allah is on the Zalimoon (polytheists, wrong-doers, oppressors, etc.).” [Hood 11:18]
Agreed upon, from the hadeeth of Ibn ‘Umar.
The Reckoning applies to all people except those whom the Prophet (blessings and peace of Allah be upon him) said will be exempted. They are seventy thousand of this ummah, one of whom is ‘Ukkaashah ibn Mihsan. They will enter Paradise without being brought to account and without any punishment. (Agreed upon.) Ahmad narrated a marfoo‘ report from Thawbaan which says that each one of them will have seventy thousand with him. Ibn Katheer said: It is a saheeh hadeeth, and he mentioned corroborating evidence for it.
End quote from Sharh Lam‘at al-I‘tiqaad, 1/38
Shaykh al-Fawzaan (may Allah preserve him) said: This is a great bounty, as the rest of creation will be brought to account; some of them will have an easy reckoning and some of them will be questioned in detail.
End quote from I‘aanat al-Mustafeed Sharh Kitaab at-Tawheed, 1/87
Shaykh Saalih al-Fawzaan (may Allah preserve him) said: What is meant by making him admit his sins is that He will make him confess to them.
Some of the believers will be admitted to Paradise without being brought to account, as mentioned in the saheeh hadeeth about the seventy thousand who will enter Paradise without being brought to account and without being punished.
The Reckoning will vary; some of it will be a mere presentation, which is a brief look, and some of it will be questioned in detail. In as-Saheehayn it is narrated from ‘Aa’ishah (may Allah be pleased with her) that the Messenger of Allah (blessings and peace of Allah be upon him) said: “No one will be brought to account on the Day of Resurrection except he will be doomed.” I said: O Messenger of Allah, Allah says (interpretation of the meaning): “Then, as for him who will be given his Record in his right hand, He surely will receive an easy reckoning” [al-Inshiqaaq 84:8]. The Messenger of Allah (blessings and peace of Allah be upon him) said: “Rather that is a mere presentation and no one will be questioned in detail on the Day of Resurrection but he will be punished.”
End quote from Sharh al-‘Aqeedah al-Waasitiyyah, 1/113
To sum up: the special privilege that is mentioned in the hadeeth, “[they] will enter Paradise without being brought to account” is exclusively for those who are mentioned in the hadeeth; people apart from them will be brought to account.
And Allah knows best.