2005 accord has code po135 mal in heating element replaced both o2 sensors and still geting same code were to go from here
Since replacing the sensors hasn't solved the issue, it's likely a wiring problem. Here is some more info for you.
P0135 - O2 Sensor Heater Circuit Malfunction Bank 1 Sensor 1
Read more: https://www.autocodes.com/p0135.html