A family of Microsoft spreadsheet software with tools for analyzing, charting, and communicating data
What do you mean by accelerator keys?
Mac Excel always has provided a significant number of keyboard shortcuts as well as the ability to assign custom keyboard shortcuts:
If you're referring to KeyTips they have been available for some time in fully updated subscription installations. Press & release the Option key:
If pressing Option doesn't produce the KeyTips go to Excel> Preferences - Accessibility to activate them.
If you're referring to something else please provide a more explict explanation using the terms which are used in the program.
Note that if you have something other than an individual subscription KeyTips may not be available. New features are not added to the perpetual license product & are at the discretion of the license holder in managed software.