Hi,
The Person in the account file is that actually referring to contacts where different contacts associated to same account If yes then then we first need to import the account file without updating the Primary contact in the account file it will have only the accounts related information. Once the account file is imported successfully then import the contact file with the parent account associated to each contact. For Example : In the contact file we have 10 different contacts who belongs to same account we need to update each contact with the same account name in the file and all the contacts will get attached to that single account during importing without any issues.
Thank You.