I have had this same problem with accountsd and commerce using up the CPU, and commerce constantly downloading something since I updated to 10.15.7.
I tried reinstalling the 10.15.7 combo update as suggested below, and this fixed the problem for a couple of days, but then it came back same as before. I don't use iCloud drive (it's disabled), so at least for me I don't think it's related to that as some have suggested.
What I've tried now is to use Little Snitch to block the commerce process from network access. After doing this and restarting the problem with accountsd and commerce has not reappeared for me. While I can't see any immediate other problems this has caused, commerce is supposed to handle App Store transactions etc so it's probably not a good long term solution to keep it away from the net. But at least for me it has worked as a temporary workaround for the problem while I wait for Apple to fix the real problem.