So Jan Ors has the following special ability:

While a friendly squadron at distance 1-2 is defending, it can spend your defense tokens.

So my B-Wing squadron has 2 health left. My opponent targets the B-Wing and while attacking them with a squadron rolls two hits and two accuracies. What is the rule for the accuracies being used to block the B-Wing from spending Jan Ors defense token?

My thinking is when the attacking squadron resolves, there are no defense tokens to use the accuracies against. The B-Wing has none to target. The tokens wouldn't "exist" until I go to defend, and Jan Ors allows hers to be used. Can the B-Wings use Jan Ors brace and survive? Or do the accuracies prevent the use of defensive tokens?

The B-wings have no tokens... so can't be negated by accuracy.

At any rate accuracy kicks in before you can actually spend any tokens.

So by the time it's time for Jan accuracies are irrelevant.

Again, I'm impressed with the potency of the Rogues and Villains pack. Jan Ors gives surrounding squadrons unpreventable defense tokens and prevents engagement by making enemy squadrons "Heavy". I'll likely be putting an "Ors-ball" in my next fleet list.

Yea. I think it is in the Defense section or in the FAQ but accuracies can only target the defenders accuracies.

On a side note, Intel Officer works on anything.

From the Attack section in the rules reference:

The attacker can spend one or more of its (Accuracy) icons to choose the same number of the defender’s defense tokens. The chosen tokens cannot be spent during this attack.

From Intel Officer:

While attacking, after you roll your attack pool, you may exhaust this card to choose 1 defense token. If that token is spent during this attack, discard that token.

Makes sense to me, but that's still a pretty fine point based on the inclusion or lack of a single word. I hope FFG specifically addresses that in the next FAQ.

From the Attack section in the rules reference:

The attacker can spend one or more of its (Accuracy) icons to choose the same number of the defender’s defense tokens. The chosen tokens cannot be spent during this attack.

From Intel Officer:

While attacking, after you roll your attack pool, you may exhaust this card to choose 1 defense token. If that token is spent during this attack, discard that token.

Makes sense to me, but that's still a pretty fine point based on the inclusion or lack of a single word. I hope FFG specifically addresses that in the next FAQ.

This is how I target Howlrunner's Scatter when shooting at squadrons!