No she is the accuser.
She's only an "accuser" in the context of her testimony ... and until she actually files a formal statement she hasn't even made an accusation under any legal/official standard at all. This is why she will never testify.
If you read through Grassley's various letters and public statements on the matter over the last few days you'll see where he takes great care to make these distinctions in his dealings with Buzzy Ford's lawyers.