The short answer is this that if you are thinking full face traditional ablative CO2 resurfacing, then you need to wait a full year.   If you are considering the Fraxel or the fractional CO2 resurfacing, I would recommend 6-12 months depending on various factors.  Please see a Dermatologist or Plastic Surgeon who are experts in laser work to determine this.  

One of the reasons for the need to wait is that Accutane affects the cells that line the little hair follicles all over our faces and the oil glands.  You need both recovery of those lining cells and the oil to heal properly.   In the past, there were cases of scarring with lasers done too soon after Accutane, thus the 'rule' that most good laser centers follow. Here is more information about acne scar treatments.   Dr. I