Accutane is just like any other drug in that it reacts differently to different people. For some people (including some I know personally), it clears up their acne beautifully and they experience no drastic side effects at all. For other people like Twosteps, bad side effects can happen. Unfortunately there's no way to know how your body might react to the drug until you take it, but as I understand it, that's why people treated with Accutane are required to have regular blood tests for as long as they're on the medication.
Personally, I haven't taken Accutane, but I'm seriously considering it. And I didn't come to this conclusion through random Googling around, either--my dermatologist recommended Accutane, and she explicitly told me "it's the closest thing there is to a cure for acne." She's the one with the advanced medical degrees, so if I can't believe her, who can I believe? I'm already 29 years old, so I'm not an "immature uneducated teenager," and I'm certainly past the possible "growing out" stage that Twosteps mentions. From what I gather, among the most alarming possible side effects of Accutane are the ones involving potential birth defects, but since I'm not sexually active (no one would sleep with anyone whose skin is as bad as mine, lol), those don't concern me at all. I'm also not worried about the increased risk of suicide. I already suffer from depression and have long believed that I'm essentially dead weight to the world, so if I did commit suicide it would be no big loss.
And I'm also not particularly swayed by the constant mentions of lawsuits related to Accutane. We live in a ridiculously lawsuit-happy society. People will sue over literally anything these days. People who spill hot coffee on themselves sue the restaurant for making the coffee too hot. Burglars who get trapped in peoples' garages while trying to rob them blind will sue their victims for not making their homes easier to escape. I don't deny that there are some people who have suffered severe side effects to Accutane who might have a legitimate case for suing, but I also don't doubt for a second that many, many other people who sued were just piggybacking on the original examples in hopes of making a quick buck.