If you are not a Leads Manager (someone who can approve or reject a Lead Account), you will not see Lead Accounts. Only someone setup as a Leads Manager can access/view the Lead Accounts in Matrix.
The following links detail how the Lead Approval process works in Matrix:
- Submitting a Lead for Approval
- Submitting a Lead for Approval (Mobile)
- Working with Leads - Mgr.
- Working with Leads - Mgr. (Mobile)
Keyword Search: accounts, lists, leads.