Like the unaccented passing note, the accented passing note fills in the interval of a third. The difference is that the passing note is on an accented part of the bar. Although the resulting dissonance is much more prominent than an unaccented passing note, it may still ascend or descend.
The example below shows how this relaxation of voice-leading restrictions is derived from the unaccented passing note. The two progressions are the same except that the passing note appears in a different part of the bar.
The dissonance created by an accented passing note is more obtrusive than with the unaccented passing note, so it is used with more discretion in styles that avoid excessive dissonances.