It's located on the inside frame rail just ahead of the "B" pillar.

2002 ACCORD - Side Impact Sensor Replacement
Removal

Removal of the side impact sensor must be performed according to the
precautions/procedures described before.

Before disconnecting the side impact sensor 2P connector(s), disconnect the
side airbag 2P connector(s).

Do not turn the ignition switch ON (II) and do not connect the battery
cable while exchanging the side impact sensor.

Disconnect the negative battery cable, and wait at least 3 minutes before
beginning work.

Remove the seat assembly.

Remove the front door sill trim.

Remove the center pillar trim.

Remove the lower anchor bolt.

Turn up the carpet (A), then remove the two mounting bolts (B) and the
plate (C).

Disconnect the side wire harness 2P connector from the side impact sensor.

Remove the Torx bolt (A) using a Torx T30 bit, then remove the side impact
sensor (B).

Installation

Be sure to install the harness wires so that they are not pinched or
interfering with other parts.

Do not turn the ignition switch ON (II) and do not connect the battery
cable while exchanging the side impact sensor.

Install the new side impact sensor with a new Torx bolt (A), then connect
the side wire harness 2P connector (B) to the side impact sensor (C).

Reconnect the battery negative cable.

After installing the side impact sensor, confirm proper system operation:
Turn the ignition switch ON (II): the SRS indicator light should come on
for about 6 seconds and then go off.

You will need to erase the DTC when you're finished.

       Probably the best idea.

Cheers
--
Tp,

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