We present the CodecMOS-Accent dataset, a mean opinion score (MOS) benchmark designed to evaluate neural audio codec (NAC) models and the large language model (LLM)-based text-to-speech (TTS) models trained upon them, especially across non-standard speech like accented speech. The dataset comprises 4,000 codec resynthesis and TTS samples from 24 systems, featuring 32 speakers spanning ten accents. A large-scale subjective test was conducted to collect 19,600 annotations from 25 listeners across three dimensions: naturalness, speaker similarity, and accent similarity. This dataset does not only represent an up-to-date study of recent speech synthesis system performance but reveals insights including a tight relationship between speaker and accent similarity, the predictive power of objective metrics, and a perceptual bias when listeners share the same accent with the speaker. This dataset is expected to foster research on more human-centric evaluation for NAC and accented TTS.