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If the quality of your work is above average and you hit your billable hours goal, you’ll get a lot of latitude. The opposite is also true.
Your employer owns or rents the laptops. I’m sure they can run logs to see when you sign on each day. Bottom line is more likely that you aren’t coming off as productive and that’s where the fear is coming from. It sounds like you’ve only been logging on on time for the last few months so I’m not really sure what the issue is. It sounds like your managers feedback is valid?
You’re getting paid to do a job. Just because you work from home doesn’t mean there are not expectations that you produce high-quality work at the volume They expect. If you’re not doing that, then you shouldn’t be surprised by your ratings. 
A company can literally monitor every key stroke that you take if they want.  Either step up or find a company that has lower expectations of you.
Sounds more like you’re not getting your work done. I don’t care what time anyone logs on as long as they give me passable work on time.
And even if somebody was monitoring my hours, they could possibly lie to my superiors and tell them i’ve been on later in the morning if they didn’t like me
This is very paranoid thinking, OP. It sounds like you are overly stressed out being at this job. I'd consider finding another one.
Time is the easiest thing to nail someone on
Likely there’s something else about you they don’t like
I’d leave start peacing out
What are the other reasons?
First, I’ll echo what everyone else said above. Secondly, if you work with this manager regularly and he/she says you’re not logging on at a reasonable time, I’d start sending emails first thing in the AM. Maybe like a status update of the things you worked on the previous day that’s ready for review or even asking for what the priority for the day is. This way you have a record of you being online at that time.
Lastly, I wouldn’t want to work for an employer like that who micromanages every little move you make. It’s hard enough in this profession when we’re already working at odd hours to meet client deadlines so if I’m up at 3am doing something for work and I’m not online at 8am; to me it should be common sense that I need to sleep and I wouldn’t be online on time. But that’s not an everyday thing though. If you’re just not online at an appropriate time every day (ie. Business hours start) then I think the managers point is justified.
Accountants generally struggle to give quality feedback. They are using this as a sign other things are lacking. Like many said - good quality work, hitting goals for hours and timelines, no comments are going to be made about when your online.
If you want to stay in public I suggest a reset and put a really good foot forward at a new place.
Do you stay on after you log on on time? I 100% agree with everyone else and really recommend the point of sending a status update in the morning. Could be your plan for the day, asking questions, letting them know what you need. But also make sure you are actually working and staying online once you log in
I agree with what everyone said above if you’re just trying to collect a paycheck or move up to middle management, which is fine. But, if you want a partner path, you have to be around and present when the rest of your colleagues are unless you’re some type of business development rainmaker.
Systems have the capability of logging everything that you do, when you login in, when you log out, how many clicks you do within a specific time or daily, they can report how long you go without a click, they can even snapshot through your camera to see if you are sitting at your desk.